VAT registration in Italy 2026
Registering for VAT in Italy leads to obtaining an Italian VAT number, or partita IVA. For EU transactions, the IT VAT number has the prefix IT and 11 digits, and Polish companies can use direct identification via ANR/3. See also how VAT works in Italy.
When might VAT registration in Italy be needed?
VAT registration in Italy may be needed when a foreign company carries out activities requiring local reporting, settlement or deduction of VAT that cannot be properly handled by reverse charge, OSS, SME system or other special procedure.
Local goods movement
- own warehouse in Italy,
- movement of own goods,
- import to Italy,
- local B2C sales.
Possible special procedure
- B2B services billed by the buyer,
- B2C sales settled by OSS,
- sales covered by cross-border SME.
Condition-dependent model
- local B2B,
- marketplace,
- call-off stock,
- import with further delivery.
B2B does not automatically mean registration
Merely selling B2B goods to an Italian taxpayer does not constitute an obligation, as VAT can be settled by the buyer. However, registration must be verified for own inventory, intra-Community acquisition of goods, imports, B2C sales, and when reverse charge is not applicable.
Does a Polish company have a VAT registration threshold in Italy?
In 2026, a distinction must be made between the OSS limit, the cross-border SME system, and activities for which there is no simple turnover threshold. OSS and SME are two separate mechanisms.
| Mechanism | Limit | What does it mean? |
|---|---|---|
| OSS | 10,000 EUR | The aggregate limit for intra-Community distance sales of goods and certain B2C services by a taxpayer established in only one EU country. It is not a storage or import threshold. |
| Cross-border SME | €100,000 in the EU €85,000 in Italy | Exemption is possible after prior notification, obtaining EX identification, and meeting other conditions. It is not automatic. |
| Warehouse, import and local transactions | No simple threshold | The obligation depends on the type of activity, the location of the goods, the status of the parties and the available settlement procedure. |
The SME system has been in operation since 2025
A small business established in the EU can apply for an exemption in Italy, but must meet both EU and Italian conditions. Check official information on the cross-border SME regime.
VAT OSS and VAT registration in Italy
OSS simplifies the settlement of selected B2C sales to consumers. However, it is not a general replacement for the Italian VAT number.
OSS may be enough
- the goods are shipped from Poland to the consumer in Italy,
- there is no Italian pre-sale stock,
- the transaction is within the scope of the OSS procedure.
Check local registration
- the goods are sent to a warehouse or FBA in Italy,
- the company imports to Italy and sells locally,
- a WNT, a self-displacement or an activity outside the OSS occurs.
VAT number in Italy, partita IVA and VIES
In Italy, the VAT number is called partita IVA. In EU transactions, the VAT IT number is presented as the prefix IT followed by 11 digits.
VAT IT number
Format used to identify the Italian VAT payer in EU transactions.
Italian VAT number
It is used for local reporting and settlement of IVAs. It is not the same as a codice fiscale.
Transactions within the EU
The activity of the number must be confirmed before intra-Community transactions in which the EU VAT status affects the settlement.
VIES does not apply to every B2B invoice
VIES is used to verify numbers for cross-border transactions within the EU. Status can be checked in the VIES system.
VAT registration in Italy via ANR/3
As an entity established in the EU, a Polish company can benefit from direct VAT identification. For entities from a third country, this option depends on the existence of appropriate instruments of mutual tax assistance.
Before the first activity
The ANR/3 must be submitted before the first activity relevant to Italian VAT.
Preparing the form
Provide your company details, foreign VAT number, representation and planned activities in Italy.
Departure to Pescara
The Centro Operativo di Pescara is responsible. Documents can be submitted via official procedures, including registered mail.
Number and VIES
After granting the partita IVA, check the scope of registration and VIES activity before EU transactions.
Official forms and instructions
The shipment includes, among other things, a copy of the signatory's document and confirmation of the taxpayer's status in the country of residence. Use the current Agenzia delle Entrate — ANR/3.
Documents for VAT registration in Italy
The scope of documents required depends on the registration method and actual business model. First, prepare a basic set, followed by materials justifying your Italian transactions.
Basic documents
- ANR/3 form,
- identity document of the signatory,
- confirmation of VAT payer status in the country of residence,
- company and representation details,
- foreign VAT number.
Model-specific documents
- registration document and power of attorney,
- warehouse agreement and description of movements,
- import documents,
- marketplace contracts,
- document appointing a representative.
The scope is not identical for every company
Not every document from the second group is required for every registration. The set should correspond to the specific flow of goods, invoices, and VAT liability.
Fiscal representative in Italy
The choice between direct identification and a fiscal representative depends primarily on the country of the company's headquarters, the legal basis and the planned transactions.
A company from the European Union
A Polish company can, in principle, analyze direct identification by ANR/3 instead of a fiscal representative.
Non-EU company
Direct identification depends on the existence of appropriate mutual assistance instruments. In other cases, a representative may be necessary.
Warranty and VIES
In certain cases, non-EU/EEA entities acting through a representative and applying for VIES may be subject to warranty requirements. These requirements do not automatically apply to every foreign company or registration.
Warehouse, Amazon FBA and fulfillment - when do you need an IT VAT number?
This section only answers the question of whether a specific online sales model may trigger the obligation to obtain an Italian VAT number.
Shipping from Poland B2C
The goods go from Poland directly to the consumer in Italy and are not previously stored in an Italian warehouse.
Italian magazine
The movement of your own goods and subsequent sale from local stock usually requires a partita IVA analysis.
Amazon FBA and fulfillment
If the operator transfers the stock to Italy, local VAT events arise independent of the sales channel itself.
Import and local sales
What matters is the importer, customs clearance, deduction of import VAT and further delivery of the goods to Italian territory.
Need complete rules for selling online?
Marketplace, OSS and IOSS are covered in a separate guide: VAT e-commerce in Italy.
What happens after VAT registration in Italy?
Once an IVA is granted, reporting obligations must be assigned to the specific registration. The most common reporting obligations include LIPE, F24 payments, and the annual IVA return.
Periodic data
The scope and frequency depend on the taxpayer's situation.
VAT payments
Cash settlements must be consistent with the reported tax.
Annual declaration
Annual summary of Italian VAT settlements.
Lack of sales does not always mean the end of obligations
The absence of transactions does not automatically mean the absence of obligations – you should check the obligations assigned to a specific registration.
The most common mistakes when registering VAT in Italy
First, eliminate errors that may affect the very moment the obligation arises, and then sort out operational issues.
Critical errors
- starting a transaction before registration,
- incorrect indication of the importer,
- warehouse in Italy without a valid VAT number,
- the assumption that OSS solves local inventory.
Operational errors
- no VIES activation or control,
- imprecise description of activities in ANR/3,
- no declaration handling process,
- confusing partita IVA with codice fiscale.
VAT Registration in Italy 2026 - Key Takeaways
Correct registration begins with a transaction map and ends with selecting the procedure, documents, VAT IT and VIES numbers.
Obligation analysis
Check the goods, imports, customers and available procedures.
Mode selection
ANR/3 or fiscal representative - depending on the company status.
Documents
Separate the base set from model-dependent documents.
Number and VIES
Verify your assigned VAT IT number before starting EU transactions.
Check how to get an IT VAT number
Together we will assess the obligation, select the registration procedure, organize the documents and plan the obtaining of partita IVA and activation of VIES.
FAQ: VAT Registration in Italy 2026
Frequently asked questions about VAT IT number, partita IVA, ANR/3, SME, VIES, fiscal representative and obligations after registration.
When does a Polish company have to register for VAT in Italy?
This obligation may arise, for example, in the case of an Italian warehouse, the movement of own goods, imports, or local sales. It's always important to check whether the transaction can be properly handled through reverse charge, OSS, SME, or another special procedure.
Does B2B sales to an Italian customer always involve registration?
No. VAT can be settled by the Italian buyer. However, registration must be verified for own inventory, intra-Community acquisitions, imports, and when reverse charge is not applicable.
What is partita IVA?
Partita IVA is an Italian VAT number used for local reporting and settlement of IVAs.
What does an IT VAT number look like?
The Italian VAT number used in EU transactions has the prefix IT and 11 digits, i.e. the format IT + 11 digits.
What is the difference between partita IVA and codice fiscale?
Partita IVA is used for VAT settlements, while codice fiscale is the Italian tax identifier. These are not the same concepts.
What is ANR/3?
ANR/3 is used for direct VAT identification. A Polish company, as an EU entity, can use this route; for an entity from a third country, appropriate mutual tax assistance instruments are important.
Does an EU company need a fiscal representative in Italy?
Not always. A Polish company can generally analyze direct identification via ANR/3. The representative has greater significance for entities outside the EU, depending on the country of establishment and legal basis.
Does VAT OSS replace VAT registration in Italy?
Not for every model. OSS may be sufficient for selected B2C sales from Poland, but it does not replace local registration for an Italian warehouse, the movement of own goods, or activities outside of OSS.
Can a small Polish company benefit from the SME exemption in Italy?
It can apply for the cross-border SME exemption if it meets the conditions, including the €100,000 EU turnover limit and the €85,000 Italian limit, submits a prior notification and obtains EX identification.
Does storing goods in Italy require a partita IVA?
Very often it requires checking the local registration, as the movement of own goods and the sale from Italian stock create VAT events beyond the simple shipment from Poland.
Can Amazon FBA in Italy require VAT registration?
Yes. If the operator transfers inventory to a warehouse in Italy, it is necessary to verify the movement of its own goods, local sales, and the obligation to obtain an IT VAT number.
What do you need to do after VAT registration in Italy?
Once registered, reporting and payment obligations must be assigned. Details are provided in the guide to VAT declarations in Italy.
