VAT Registration in Italy
You are an online seller who is selling goods to or from Italy?
Then you might have to register for VAT!
Register in any country for VAT and automate your VAT duties with hellotax. Automate correspondence with the authorities, your VAT returns and payments and get notified whenever action from your side is required.
When do I need to register for VAT in Italy?
1. Storing goods in Italy and 2. Exceeding the VAT delivery threshold limit.
Reason 1:
Storing goods in Italy
A VAT registration is required in Italy if you want to store goods there. Storing goods in Italy means you must pay VAT there.
Storing goods in other EU member states always makes a VAT registration in these states necessary.
Registration for VAT in Italy is mandatory when you store goods there – also in Amazon’s fulfilment centres.
The storage of goods with an FBA programme in Italy’s warehouses always lead to the necessity of registering for VAT.
Reason 2:
VAT Threshold Limit
In Italy, the annual delivery threshold limit is €35,000. By exceeding this limit, you must register for VAT in Italy.
Registration for VAT in other EU countries is required when their threshold limit is reached.
The threshold limits vary in each country. When your turnover in sales to Italy within a year exceeds the threshold limit, you must register for VAT in Italy and pay VAT. In Italy, the delivery threshold limit is €35,000.
Example: An online seller is selling to Italy but is registered in Germany. As soon as he exceeds the threshold limit of €35,000 with (distance) sales from Germany to Italy, he becomes liable for VAT in Italy and has to get a VAT ID.
You are storing goods or have reached the threshold limit in Italy? A VAT registration is therefore required in Italy or has already been required in the past? Don’t worry!
Contact us and we will take care of your VAT registration and you can focus on selling to Italy. Check out all our services
New regulations for delivery threshold limits as from July 1, 2021
There will be new regulations on the delivery threshold across the European Union. The EU decided a new general delivery threshold as from July 1, 2021.
With this new regulation, the delivery threshold will be set to €10,000 per year for selling within the EU, not for selling to a certain country. Online sellers who exceed the new delivery threshold are obligated to register for VAT in every country they are selling to their goods to. VAT registrations remains for storing goods.
How do I obtain a VAT number in Italy?
You need to contact the Italian tax office to start you VAT application. The Italian authorities mainly communicate in Italian language which means you need a local representative for the communication. When you filled in all form you send a signed hard copy together with additional documents to the tax office.
Make sure to register early to avoid problems with the Italian authorities. There will be fines for late VAT registrations. You can also use our VAT automation tool to register for VAT in Italy.
Which additional documents are required for a VAT registration in Italy?
There are additional documents you need to submit with your application. These extra documents may vary from one country to another and might be translated into the country’s language.
Further documents you need to submit for your VAT application in Italy:
- Declaration for a non-permanent establishment of the company in Italy
- Industry classification form
- VAT certificate
- Articles of Association and memorandum
- Registration for intra-community supplies and VIES registration
- Latest verified company accounts
- Power of attorney for the legal representative of the company, signed passport photo required
Frequently Asked Questions
How does the format of an Italian VAT registration number look like?
| Name | Il numero di registrazione IVA (P. IVA) |
|
Country Code |
IT |
|
Format |
IT + 11 digits |
|
Example |
IT12345678901 |
What are the different VAT rates in Italy?
The standard VAT rate that applies for goods and services is 22% in Italy. The reduced type of 10% applies for example for certain foodstuffs or water supplies. The rate of 5% includes for example some social services. 4% VAT are taxed on e.g., certain books, newspapers and periodicals. The VAT rate of 0% applies for intra-community transport.
When are VAT returns to be filed in Italy?
In Italy, all taxpayers must file a quarterly VAT return. This is called “Comunicazione Liquidazioni Periodiche IVA”. Companies with an annual turnover of more than €700,000 must file monthly VAT returns. Businesses below this limit can pay quarterly but they pay a 1% non-refundable surcharge. An annual VAT return is required, too.
When are the deadlines for my VAT returns in Italy?
The VAT returns must be filed until the 30th day of the second month following the tax period. For the first quarter, the deadline would be 31 May. Annual returns must be filed until 30 April of the following year.
How long do I have to wait for my VAT number in Italy?
After all the documents are submitted to the authorities and the registration process is completed, it takes about 8 to 9 weeks until you receive your Italian VAT number. This long waiting time is related to the COVID-19 pandemic and the additional workload for the tax authorities.