Key takeaways
- A P IVA (partita IVA) is Italy's 11-digit VAT number; you need one if you store goods in Italy or sell to Italian consumers without using OSS.
- EU businesses can register directly with Form ANR/3, while most non-EU businesses must appoint a fiscal representative.
- IVA tax in Italy has a 22% standard rate and reduced rates of 10%, 5% and 4%; VAT is paid monthly or quarterly and the annual return is due by 30 April.
In short: A P IVA number (partita IVA) is your 11-digit Italian VAT number. IVA is the Italian name for VAT, the main consumption tax in Italy. You need a P IVA if you store goods in Italy, or sell to Italian consumers without reporting that VAT through the One Stop Shop (OSS).
Updated October 2026: We added an at-a-glance table, a clearer explanation of the reverse charge mechanism, and re-checked the 2026 EU customs duty change against Council of the EU sources.
| At a glance | P IVA and IVA tax in Italy |
|---|---|
| What it is | Italy's VAT number (partita IVA): 11 digits, shown as IT + 11 digits for EU trade |
| Who issues it | The Italian Revenue Agency (Agenzia delle Entrate) |
| Who needs one | Businesses that store goods in Italy, or sell to Italian consumers without using OSS |
| VAT rates | 22% standard; 10%, 5% and 4% reduced |
| Non-EU businesses | Most must appoint a fiscal representative |
| Annual VAT return | Due by 30 April of the following year |
This guide explains how Italian VAT works for your business. It covers when to register, how to do it, the VAT rates and the rules that apply once you have your number. For a comparison with another market, read Understanding VAT Netherlands Rates and Compliance.
This article focuses on the P IVA number. For the complete country rules on IVA tax in Italy, see our Italy VAT manual covering registration, rates, returns and deadlines.
What is a P IVA number in Italy?
A P IVA number is the VAT number the Italian Revenue Agency (Agenzia delle Entrate) gives a business when it registers for VAT. It is unique to your business and cannot be transferred.
You use it on every invoice, in your VAT returns and whenever you deal with the tax office. For other recent Italian tax changes, see Italy Expands Digital Services Tax in 2025 Budget.
What does P IVA stand for?
P IVA is short for partita IVA. IVA stands for imposta sul valore aggiunto, which is Italian for Value-Added Tax (VAT). The number shows that you are registered with the Italian tax authorities.
What does a P IVA number look like?
It is 11 digits long. For cross-border EU trade, you add the country code IT in front, for example IT12345678901.
Your EU customers can check an Italian number in the European Commission's VIES tool. Learn more in our guide to what a VAT number is and why you need one.
How does IVA tax in Italy work?
IVA tax in Italy works like VAT in the rest of the EU. Businesses charge it on their sales, deduct the IVA they pay on business costs, and pay the difference to the tax office.
Final consumers carry the cost. Businesses act as collectors. To do that, they need a P IVA number, correct invoices and regular returns.
When do you need to register for a P IVA number?
You need one before you make taxable sales in Italy that you must report locally. For foreign sellers, the most common triggers are storing goods in Italy and selling to Italian consumers without OSS.
- You store goods in Italy, for example in a marketplace fulfillment center.
- You sell to Italian consumers above the EU distance sales threshold and do not use OSS.
- You sell to Italian consumers or non-registered customers in other ways that make the sale taxable in Italy.
- You run a business, professional or artistic activity in Italy.
Foreign businesses whose Italian customers are all VAT-registered generally do not need to register. In that case, the customer usually accounts for the VAT under the reverse charge.
What is the distance sales threshold?
Since July 2021, the EU has used a single €10,000 threshold for distance sales to consumers. It covers your total cross-border B2C sales to all other EU countries, not just Italy. It applies only to sellers established in one EU country.
Once you pass it, you must charge Italian VAT on sales to Italian consumers. You can then register for a P IVA, or report this VAT through the One Stop Shop instead.
Passing the threshold sets the tax point from which Italian VAT is due. Non-EU sellers get no threshold for these sales.
Do you need a P IVA if you store goods in Italy?
Yes. If you store goods in Italy, you need a P IVA number, even if you are below the €10,000 threshold. OSS does not cover sales to Italian customers from Italian stock.
How do you register for a P IVA number?
Registering for VAT in Italy depends on where your business is based. Non-residents can register directly or through a tax (fiscal) representative.
| Your business | How to register |
|---|---|
| Italian company or sole trader | Form AA7/10 (companies) or AA9/12 (individuals), often filed online through the Comunicazione Unica |
| Foreign business with a permanent establishment in Italy | Registers like an Italian resident, using the same forms |
| EU business without an Italian establishment | Direct identification with Form ANR/3, or a tax representative |
| Business in a non-EU country with a reciprocal agreement | Direct identification with Form ANR/3, or a tax representative |
| Other non-EU business | A fiscal representative, who files Form AA7/10 or AA9/12 |
What does the registration process involve?
You file the right form with the Revenue Agency before your first taxable transaction in Italy. Direct identification requests on Form ANR/3 go to the Agenzia delle Entrate operations center in Pescara.
- Confirm you need to register and which route applies to you.
- Gather your documents. For ANR/3, these include a copy of an ID document and proof of your VAT status in your home country.
- Appoint a fiscal representative if you need one, by deed or letter filed with the Revenue Agency.
- Submit the form by hand or by registered post.
- Wait for your number. Processing times vary, so apply well before you start selling.
Report any later changes within 30 days. If you stop trading in Italy, file a cessation notice within 30 days too.
Do you need a fiscal representative?
Most non-EU companies do. Only businesses in EU countries, or in non-EU countries with a reciprocal agreement, can register directly.
A fiscal representative acts for you with the Italian tax office. They file your returns and handle questions about your VAT. They are usually jointly liable for your Italian VAT, so they may ask for a guarantee.
What are the VAT rates in Italy?
Italy has a standard VAT rate of 22% and reduced rates of 10%, 5% and 4%. Italian law sets which goods and services get each rate.
| Rate | Type | Examples |
|---|---|---|
| 22% | Standard | Most goods and services |
| 10% | Reduced | Household electricity and gas, medicines, building renovation works |
| 5% | Reduced | Some foodstuffs |
| 4% | Super-reduced | Some basic foodstuffs, beverages and agricultural products; books and newspapers |
Check the rate for each product you sell. The wrong rate leads to incorrect invoices and possible penalties.
How does VAT deduction work?
You can deduct the input VAT on purchases you use for your taxable business. You must be registered for VAT and hold a valid invoice.
VAT on purchases used for exempt sales, or for private use, is not deductible. Some costs, such as certain vehicle expenses, are only partly deductible.
What are the invoicing and reporting rules?
Italian businesses must issue e-invoices through the Revenue Agency's exchange system (Sistema di Interscambio, or SdI). They must also file periodic VAT data and an annual VAT return.
What are the e-invoicing rules?
Since 1 January 2019, businesses established in Italy have had to issue B2B and B2C invoices electronically through SdI. The obligation was extended to almost all flat-rate taxpayers from 1 January 2024.
- Format: a structured XML file (FatturaPA format) sent through SdI.
- Cross-border transactions: since 1 July 2022, data on sales to and purchases from foreign businesses is also sent through SdI.
- Non-established businesses: foreign sellers that are only VAT-identified in Italy are generally outside the SdI obligation. Check your position with an adviser.
Taxually also offers an e-invoicing API for businesses that need to meet e-invoicing rules in several countries.
When are VAT returns and payments due in Italy?
You pay VAT monthly or quarterly and file one annual return. You also send quarterly summaries of your periodic VAT calculations (LIPE).
| Obligation | Deadline |
|---|---|
| Monthly VAT payment | 16th of the following month |
| Quarterly VAT payment (if eligible) | 16th of the second month after the quarter, plus 1% interest; the fourth quarter is settled with the annual balance |
| LIPE (periodic VAT data) | End of the second month after the quarter; 30 September for the second quarter |
| Annual VAT balance | 16 March of the following year, or in monthly instalments with interest |
| Annual VAT return | 30 April of the following year |
Payments are made with form F24. Missing a deadline leads to penalties and interest, though late payments can often be corrected with reduced penalties.
How do the reverse charge mechanism and cross-border sales work in Italy?
Under the reverse charge mechanism, the customer accounts for the VAT instead of the supplier. It applies to many cross-border B2B sales and to some domestic sectors.
How does the reverse charge work?
The supplier issues an invoice without Italian VAT. The Italian business customer then records the VAT as both output and input VAT.
- Foreign suppliers: when a non-established business sells to an Italian VAT-registered business, the Italian customer usually accounts for the VAT.
- Domestic sectors: Italy also uses the reverse charge in some domestic sectors, such as certain construction services and scrap metal.
For sector-by-sector reverse charge rules, see our Italy VAT manual.
What is cross-border reporting?
Italian businesses must report data on transactions with foreign businesses to the tax office. Since July 2022, this data goes through SdI in XML format.
EU B2B sales of goods and services may also need to be listed in Intrastat returns. Check the current thresholds before you trade.
What are the OSS and IOSS schemes?
The OSS (One Stop Shop) and IOSS (Import One Stop Shop) let you report EU VAT on sales to consumers through one registration. They can replace a P IVA for some sales, but not all.
It also helps to know the other VAT schemes on offer, so you can choose the right approach.
What are the benefits of OSS and IOSS?
You file one return for sales to consumers in all EU countries, instead of registering in each one.
- OSS: covers B2C sales of goods shipped from one EU country to another, plus B2C services. Returns are quarterly.
- IOSS: covers goods shipped into the EU in consignments of €150 or less. Returns are monthly.
- Not covered: sales to Italian customers from stock held in Italy. These still need a P IVA.
Since 1 July 2026, a €3 EU customs duty per item also applies to low-value imports, with or without IOSS. The Council of the EU set it as a temporary measure until 1 July 2028. Our guide to EU VAT OSS and IOSS for distance selling in 2026 covers the details.
How do you register for OSS and IOSS in Italy?
You register online with one EU country, called the Member State of identification. Italy is that country if your business is established there.
A non-EU seller can choose Italy for OSS if its goods are dispatched from Italy. For IOSS, most non-EU sellers register through an EU intermediary, which can be in any EU country.
How do you claim input VAT, and what are the time limits?
You claim input VAT in your periodic VAT calculations and your annual return. There are strict time limits for both deductions and tax assessments.
How do you claim input VAT?
Deduct input VAT in the period you receive a valid invoice. The latest you can deduct it is in the annual VAT return for the year in which the right arose. That return is due by 30 April of the following year.
If you are not registered in Italy, you may be able to reclaim Italian VAT through a refund procedure instead. EU businesses use the electronic EU refund system through their home tax authority.
What is the statute of limitations?
The Italian tax office can assess your VAT until 31 December of the fifth year after the year you filed the return. If you did not file a return, the limit is extended to the seventh year.
Keep your records for at least that long. Cases of VAT fraud can lead to criminal proceedings with their own rules.
What should you do next?
Check whether you need a P IVA, choose the right registration route, and set up your invoicing and filing calendar before your first Italian sale.
Taxually handles VAT registrations and returns in Italy and other countries through CrossTax. Do you need help with your VAT compliance? Book a free call with one of our VAT experts.
Sources
- Agenzia delle Entrate: VAT registration in Italy
- Agenzia delle Entrate: general VAT rules and rates
- Agenzia delle Entrate: VAT annual payment
- Agenzia delle Entrate: e-invoicing and cross-border invoice data
- European Commission: VIES VAT number validation
- European Commission: Register in OSS
- Council of the EU: new customs duty rules for small parcels (11 February 2026)
- Presidential Decree 633/1972 (Italian VAT law), article 57 on assessment time limits
How Taxually handles this
Taxually’s CrossTax handles VAT registration, VAT, OSS and IOSS returns and fiscal representation in the countries you sell into, and checks your sales data against 250+ validation rules before each filing. OneTax then pays every tax authority with one bulk payment in your chosen currency.
Related guides
Frequently asked questions
What is IVA tax in Italy?
IVA (imposta sul valore aggiunto) is the Italian name for VAT. The standard rate is 22%, with reduced rates of 10%, 5% and 4%. Businesses charge it on sales, deduct it on costs and pay the difference to the Revenue Agency.
What is a P IVA number?
A P IVA (partita IVA) is the 11-digit VAT number the Italian Revenue Agency gives a business when it registers for VAT. For cross-border EU trade, it is shown with the prefix IT. You use it on invoices and in VAT returns.
When do I need a P IVA as a foreign seller?
You need one if you store goods in Italy, or if you sell to Italian consumers and do not report that VAT through OSS. Businesses whose Italian customers are all VAT-registered generally do not need to register.
How do I register for VAT in Italy and get a P IVA number?
EU businesses, and businesses in non-EU countries with a reciprocal agreement, can register directly with Form ANR/3, filed with the Revenue Agency in Pescara. Other non-EU businesses appoint a fiscal representative, who files Form AA7/10 or AA9/12. Processing times vary.
Do non-EU companies need a fiscal representative in Italy?
Most do. Only businesses in EU countries, or in non-EU countries with a reciprocal agreement, can register directly. The representative is usually jointly liable for your Italian VAT.
How does the reverse charge mechanism work in Italy?
The supplier issues an invoice without Italian VAT, and the Italian business customer records the VAT as both output and input VAT. It applies to many sales by non-established businesses to Italian VAT-registered customers, and to some domestic sectors such as certain construction services and scrap metal.
When is the Italian annual VAT return due?
By 30 April of the following year. The annual VAT balance is due by 16 March, or in monthly instalments with interest. Periodic VAT is paid monthly by the 16th or quarterly if you are eligible.
Is IVA the same as VAT?
Yes. IVA stands for imposta sul valore aggiunto, which means value-added tax. It follows the EU VAT rules, with Italian rates and filing deadlines.
Where can I find the full rules for IVA tax in Italy?
Our Italy VAT manual covers registration, rates, returns and deadlines in one place. This article focuses on the P IVA number itself.
