Codice Fiscale (Tax ID) + Partita IVA (VAT Number) in Italy: What It Is and How to Get It
The Codice Fiscale (Tax ID) + Partita IVA (VAT Number) is an essential part of settling in Italy as a foreigner. Whether you are a student, worker, or relocating with family, understanding this step will save you time and frustration. It is a moderately involved process that requires 4 documents. It typically costs Free.
What is Codice Fiscale (Tax ID) + Partita IVA (VAT Number)?
You need both a codice fiscale (tax ID) AND a Partita IVA (VAT number) to work legally in Italy. You must request both yourself. The codice fiscale is obtained at the Agenzia delle Entrate with form AA4/8 and your passport — it's free and immediate. For the Partita IVA, you'll also need form AA9/12 at the same office, or your commercialista can handle it.
To complete this step, you will need to gather 4 documents and follow a specific procedure. The process involves several steps but is manageable with proper preparation. The associated cost is Free.
Based on the experience of thousands of foreigners who have gone through this process, there are several practical tips that can make your experience smoother. Being well-prepared before your appointment and having all documents in order are consistently the most important factors for success.
Who needs it?
The Codice Fiscale (Tax ID) + Partita IVA (VAT Number) is required for virtually all foreigners settling in Italy, regardless of visa type or nationality. Both EU and non-EU citizens need to complete this step, though the exact process and timeline may differ.
EU citizens generally have a simpler process and more flexible deadlines. Non-EU (Extra-EU) citizens often need to complete this step as part of their residence permit application process and may face stricter deadlines.
Applicable visa and permit types
- Students (Type D visa)
- Workers (employed and self-employed)
- Digital Nomads
- EU Blue Card holders
- Family reunification
- Retirees and investors
- EU citizens (after 3 months)
What you'll need
You will need 4 documents to complete this step. Below is an overview of each one.
Valid passport
Your passport with entry visa.
Form AA4/8 (codice fiscale)
Application form for codice fiscale.
Form AA9/12 (Partita IVA)
Application form to register as a self-employed worker with a VAT number.
Permesso receipt
Receipt from permesso application.
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Sign up freeThe process
Here is a high-level overview of the steps involved in completing this process.
- 1
Gather all required documents (listed below).
- 2
Check if the process can be done online — some options may be available depending on your situation.
- 3
Download and fill out the required official forms (Modello AA4/8 (Codice Fiscale), Modello AA9/12 (Partita IVA)).
- 4
Visit the relevant office. Common offices involved: Agenzia delle Entrate, Post Office.
- 5
Submit your application and any required fees.
- 6
Wait for processing and collect your document or confirmation.
Common mistakes to avoid
Many foreigners run into the same issues when completing this step. Here are the most common mistakes and how to avoid them:
- Not choosing the right ATECO code for your activity
- Opening Partita IVA before getting codice fiscale
- Not consulting a commercialista before choosing tax regime
Frequently asked questions
What is an ATECO code?
ATECO codes classify business activities in Italy (similar to SIC/NAICS codes). Each activity has a specific code that determines your tax category, INPS contributions, and applicable regulations. Your commercialista can help you choose the right one.
Should I choose regime forfettario or ordinario?
Regime forfettario (flat-rate scheme) is for revenues up to €85,000/year. You pay a flat 15% tax (5% for the first 5 years) on a fixed percentage of revenue. Ordinario is for higher revenues with standard progressive taxation. Consult a commercialista before deciding.
Can I get both codice fiscale and Partita IVA on the same visit?
Yes. If you bring both Form AA4/8 (codice fiscale) and Form AA9/12 (Partita IVA) to the same Agenzia delle Entrate office, they can process both together. However, consulting a commercialista before opening the Partita IVA is strongly recommended.
Official sources
All information on this page has been verified against official Italian government sources. Always double-check with the relevant office for the most current requirements.
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This content is for informational purposes only and does not constitute legal advice. Immigration laws change frequently. Always verify with official sources.