Getting a Partita IVA in Italy: who needs one, how to register, what the number looks like, how to find or check one, and where it goes on your invoices.
The Partita IVA is the number Agenzia delle Entrate assigns to a taxpayer in Italy. It follows you across every tax you deal with: VAT (IVA), income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Agenzia delle Entrate by this number.
Who needs one
Anyone carrying on a habitual business, craft or professional activity in Italy, sole traders and freelancers included. The Codice Fiscale everyone already has is a separate number and does not stand in for it.
How to register, step by step
Choose your ATECO 2025 activity code and your regime: the flat-rate regime forfettario, or the ordinary one.
Complete form AA9/12 for an individual, or AA7/10 for a company. The Agenzia publishes free software for both.
File it within 30 days of starting work, online in your Area Riservata, by PEC, by registered post or in person.
The number is issued immediately on electronic filing. Tick the VIES box if you will sell to businesses elsewhere in the EU.
How to find or check a Partita IVA
The Agenzia's Verifica Partita IVA tool returns the holder's name and whether the number is active; VIES covers the rest of the EU.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Agenzia delle Entrate before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Agenzia delle Entrate.