Italy: opening a VAT number, step by step
From choosing the ATECO code to the first e-invoice: what to do in order, as a professional or a sole trader.
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Time: about 2 weeks
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Before opening: the choices
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The code also decides the INPS scheme and, in the flat-rate regime, the coefficient used to calculate the tax.
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If so, contributions go to the fund; if not, usually to INPS’s Separate Management (Gestione separata).
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Revenue up to €85,000 a year, spending on employees up to €20,000, no employee income above €35,000 a year in the previous year (2026 threshold).
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It needs a genuinely new activity: no activity in the previous 3 years, and not the continuation of employee work.
Opening the VAT number
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It is free: online, through an intermediary or at an Agency office by appointment.
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It must be filed within 30 days of starting. One submission also serves the Revenue Agency, INPS and INAIL.
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It goes from there to the one-stop shop for productive activities (SUAP) of your municipality.
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It is mandatory for companies and for those in a professional register; for other professionals it is optional, but useful.
Contributions
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You ask INPS as soon as you receive the registration. You pay lower contributions, and therefore build up less pension.
Invoices and payments
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Since 2024, e-invoicing has been mandatory for all flat-rate taxpayers too.
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That way suppliers’ invoices always reach you in the same place.
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«Operazione effettuata in regime forfettario ai sensi dell’art. 1, commi da 54 a 89, della legge n. 190/2014» (in Italian, as it must appear on the invoice).
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On e-invoices the Agency calculates it every quarter: you pay it with the F24 or by direct debit from your account.
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It is not always mandatory, but it keeps your money separate from the business’s.
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It is mandatory for professionals too: if you refuse an electronic payment, the fine is €30 plus 4% of the amount.
First-year deadlines
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They are paid in the first year too: usually in mid-May, on August 20, in mid-November and in mid-February.
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In the first year you pay no advances: the next year the balance and the first advance arrive together.
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If October 31 falls on a Saturday or Sunday, it moves to the next working day.
First invoice
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Good to know
- The flat-rate regime is the simplest, not necessarily the most convenient: if you have many expenses, with the ordinary regime you might pay less. Do the sums before choosing.
- The flat-rate regime cannot be used if you work mainly for your current employer or the one of the two previous years (or for anyone linked to them).
- The €35,000 threshold of employee income applies for 2025 and 2026; unless extended, from 2027 it goes back to €30,000. Thresholds and rules change often with the budget law: this list is up to date as of September 30, 2026.
Frequently asked questions
How much does it cost to open a VAT number?
Form AA9/12 is free. Craftspeople and tradespeople also pay the Chamber of Commerce fees; then there are the PEC and, if you choose one, the accountant.
Can I open one if I already have an employee job?
Yes, if your contract does not forbid it. For the flat-rate regime, the previous year’s employee income counts: above €35,000 you cannot use it, unless that employment ended in the previous year.
By when must it be opened?
Within 30 days of starting the activity, and in any case before the first invoice: without a VAT number you cannot invoice.
Next step
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
- The calculatorItaly flat-rate regime (forfettario) tax calculator 2026
- The guide, in a few minutesItaly flat-rate regime: what you really pay in year one
Sources
- Revenue Agency — Form AA9/12: when it is used (in Italian)
- Revenue Agency — Flat-rate regime: the rules (in Italian)
- Revenue Agency — E-invoicing guide (December 2025) (in Italian)
- Revenue Agency — Stamp duty on e-invoices (in Italian)
- ISTAT — ATECO 2025 classification (in Italian)
- INPS — Registration with the Separate Management for freelancers (in Italian)
- INPS — Circular 14/2026: contributions of craftspeople and tradespeople (in Italian)
- Business Register — Single communication (in Italian)
- Mandatory electronic payments: Decree-Law 179/2012, art. 15 (Normattiva) (in Italian)
For regime, contributions and deadlines, get an accountant (commercialista) or a CAF to follow you before opening.