How to Open a VAT Number in Italy (Partita IVA)

Opening a VAT number (Partita IVA) is the first essential step for freelancers who want to work legally in Italy. It allows you to issue invoices, pay taxes and operate as a self‑employed professional.

Goal: help freelancers start their activity in Italy with clear, simple and correct guidance.

What is a VAT Number (Partita IVA)?

A Partita IVA is the tax identification number used by freelancers, professionals and businesses in Italy. It allows you to issue invoices, pay income tax and social security contributions, and operate legally.

Many freelancers choose the Flat‑Rate Regime (Regime Forfettario) if they meet the requirements.

Who needs a Partita IVA?

You need a VAT number if you work independently, provide services regularly or invoice clients directly. Typical freelancers include:

Developers
Designers
Consultants
Marketers
Translators
Online professionals

Choosing the tax regime

The Flat‑Rate Regime is popular among freelancers because it offers:

Simplified accounting
Reduced tax rates (5% for new activities, then 15%)
No VAT obligations

Available only if your annual revenue stays within specific limits.

Steps to open a VAT number

Choose the ATECO code (activity classification)
Register with the Italian Tax Agency (Agenzia delle Entrate)
Select the tax regime
Register with INPS (social security) if required