Tax, VAT, bookkeeping and payroll
Partita IVA for Foreigners and Non-Resident Businesses
An Italian VAT number (partita IVA) for a foreign business that sells into Italy and stays abroad, prepared from the first check to the filing.
- Two routes: form ANR/3 or a tax representative
- Filed before the first Italian transaction
- ANR/3 by registered post or delegate
- VIES option in the first declaration
Who needs an Italian VAT number
This page serves a foreign business with no Italian establishment. The law sets the conditions of each route; which one fits is settled in a conversation, alongside wider tax advisory in Italy.
- Selling only to Italian VAT-registered businesses
The Italian customer accounts for the VAT under the reverse charge of Art. 17(2) D.P.R. 633/1972, so the foreign supplier often needs no number.
- Selling to consumers or customers without a partita IVA
Then the business needs a number (Agenzia delle Entrate, general VAT rules), by direct identification or through a tax representative, Art. 17(3) D.P.R. 633/1972.
- Supplying through an Italian permanent establishment
A supply made through a stabile organizzazione falls outside the reverse-charge and representative rules, Art. 17(4) D.P.R. 633/1972. Such a business registers as a resident.
- Planning an Italian company instead
The company's number comes out of its Comunicazione Unica: the chamber confirms the entry within 5 days and the agencies notify within 7 (Registro delle Imprese, ComUnica guide). Its next step is often a corporate bank account in Italy.
See also: Ready-Made Companies in Italy
- Does the foreign business sell only to Italian VAT-registered customers?Reverse charge (Art. 17(2)): often no number neededNext question
- Does it supply through an Italian permanent establishment?Registers as a resident (Art. 17(4))Next question
- Established in the EU, or in a third country with a mutual-assistance instrument in indirect taxation?Route A (form ANR/3) or route B (tax representative)Route B: tax representative (Art. 17(3))
What's included
We prepare the file and coordinate each filing; the signatures stay with the business and the representative.
The first check
We set out the facts against the conditions: reverse charge, permanent establishment, and eligibility for direct identification under Art. 35-ter(5) D.P.R. 633/1972.
The foreign papers
We list the home-state papers and arrange the apostille or legalisation and the certified translation (Art. 33 D.P.R. 445/2000).
Form ANR/3
We complete the declaration with the Art. 35-ter(2) data for the legal representative's signature, then file it in Pescara through a delegate or by registered post.
The VIES option
Ticked in the first declaration, so the number can cover EU trades from the start (Agenzia delle Entrate, VIES information sheet).
The representative route
We find a representative who declared the requirements and prepare the appointment papers and the AA7/10 or AA9/12 file they lodge.
After registration
We prepare the declaration of changes within 30 days, Art. 35-ter(4), and the annual VAT return.
The annual return is transmitted by an enrolled intermediary we work with, or by the business itself (Art. 3(3) D.P.R. 322/1998). We do not act as tax representative or carry its liability. Hiring in Italy is a separate service: payroll services Italy, run by an enrolled consulente del lavoro we coordinate.
The two non-resident routes side by side
The conditions each route sets in the 2026 law; which one a business takes is decided with it in a conversation.
| Point | Route A: direct identification | Route B: tax representative |
|---|---|---|
| Who may use it | A business established in another EU member state, or in a third country with a mutual-assistance instrument in indirect taxation (Art. 35-ter(5)) | Any non-resident without an Italian permanent establishment (Art. 17(3)) |
| Where it is filed | Centro operativo di Pescara only | Exclusively the Direzione Provinciale of the representative's tax domicile |
| Form | ANR/3 | AA7/10 for a company, AA9/12 for an individual |
| Who answers for the VAT | The business itself, with an undertaking to produce its books (Art. 35-ter(2)(e)) | The representative, jointly and severally with the business (Art. 17(3)) |
| Appointment and notice | No appointment | Public deed, registered private deed or registered letter; each Italian customer told before the transaction |
| Guarantee | Not among the ANR/3 filing requirements | Where the MEF criteria apply, posted under the provvedimento of 17 April 2025, prot. 186368 |
| VIES for EU trades | Option in the declaration, entered on receipt | Option in the declaration; a non-EU/EEA business first lodges the Art. 35(7-quater) guarantee (provvedimento of 14 April 2025, prot. 178713) |
| Term for the number | No statutory or published term | No statutory or published term |
| Later obligations | Changes declared within 30 days (Art. 35-ter(4)) | The representative discharges the VAT obligations (Art. 17(3)) |
Direct identification and the tax representative compared, as Arts. 17 and 35-ter D.P.R. 633/1972 stand in 2026. Guarantee amounts are not stated here.
Route A: direct identification on form ANR/3
Open to a business established in another EU member state, or in a third country with a mutual-assistance instrument in indirect taxation, under Art. 35-ter(5) D.P.R. 633/1972.
- Gather the foreign papers
- Complete ANR/3
- File at the Centro operativo di Pescara, before the first transaction
- Number showing non-resident status; VIES entered on receipt of the option
- No published term
- Choose a representative who meets Art. 8(1)(a)-(d) D.M. 164/1999
- Appointment by deed or registered letter
- AA7/10 or AA9/12 at the representative's Direzione Provinciale
- VIES guarantee if the business is outside the EU and the EEA
- Notice to each Italian customer before the transaction
- No published term
Gather the foreign papers
The home-state certificate of VAT taxable status, the signatory's identity document, the foreign VAT number or tax code, and the supervising office. No Italian term applies.
Legalise and translate where needed
Foreign public documents used in Italy take an apostille or legalisation and a certified translation, Art. 33 D.P.R. 445/2000; we check what Pescara asks for.
Complete ANR/3
The name and seat abroad, the legal representative's data, the foreign identifiers, the undertaking to produce the books and the VIES option (Art. 35-ter(2)). We prepare it; the legal representative signs.
File in Pescara
At the Centro operativo di Pescara, in person, through a delegate or by registered post, before the first transaction relevant in Italy. A posted declaration counts as filed on the day of dispatch.
The number is assigned
The Agenzia delle Entrate issues a partita IVA showing non-resident status, Art. 35-ter(3); VIES inclusion is entered on receipt of the option. No statutory or published term applies.
Keep it current
Changes go on ANR/3 within 30 days, Art. 35-ter(4); the annual VAT return follows (Agenzia delle Entrate).
Route B: registration through a tax representative
Open to every non-resident without an Italian establishment, under Art. 17(3) D.P.R. 633/1972. The representative (rappresentante fiscale) is an Italian resident, jointly and severally liable with the business.
Choose the representative
They meet Art. 8(1)(a)-(d) D.M. 164/1999 and, where the MEF criteria apply, post the guarantee of the provvedimento of 17 April 2025, prot. 186368. We check them through the Agenzia's representative page.
Make the appointment
By public deed through a notary, registered private deed, or a letter entered in the register at the representative's Agenzia office, signed by the business's legal representative.
Lodge the declaration
The representative files AA7/10 for a company, or AA9/12 for an individual, with the appointment papers, exclusively at the Direzione Provinciale of their tax domicile.
Lodge the VIES guarantee if due
A business from outside the EU and the EEA that wants VIES lodges the Art. 35(7-quater) guarantee at the same office (provvedimento of 14 April 2025, prot. 178713).
Tell each Italian customer
The appointment is notified to the other party before the transaction, Art. 17(3). The representative or the business sends the notice; we draft it.
The number is assigned
No published term applies; the representative then discharges the VAT obligations.
Which route do your country and your customers open?
Tell us where the business is established and who it sells to in Italy. We set out the routes the law opens.
Papers a foreign business provides
What we ask for, by route.
- An Italian tax code for the legal representative: see the Italian tax code
- For a foreign company without Italian VAT activity, its own code on form AA5/6
- The home-state certificate of VAT taxable status (route A)
- A copy of the signatory's identity document (routes A and B)
- The foreign VAT number or tax code, and the supervising office (route A)
- The appointment deed or letter, the register extract and the signatory's powers (route B)
- Apostille or legalisation, and certified Italian translation, for foreign public documents
- The planned first Italian transaction and its date, so the filing comes first
Terms, filings and penalties at a glance
Each obligation of a non-resident's registration, its term and its legal basis, as the law stands in 2026.
| Obligation | Term | Basis |
|---|---|---|
| ANR/3 declaration | before the first transaction relevant in Italy | Art. 35-ter(1) D.P.R. 633/1972; Agenzia delle Entrate, ANR/3 page |
| ANR/3 sent by registered post | counts as filed on the day of dispatch | Agenzia delle Entrate, ANR/3 page |
| Notice of the representative to each Italian customer | before the transaction | Art. 17(3) D.P.R. 633/1972 |
| Changes after direct identification | within 30 days | Art. 35-ter(4) D.P.R. 633/1972 |
| VIES inclusion | on receipt of the option; non-EU/EEA through a representative: the guarantee first | Art. 35(7-bis) and (7-quater) D.P.R. 633/1972 |
| Annual VAT return | 1 February to 30 April | Art. 8(1) D.P.R. 322/1998 |
| Omitted or inaccurate declaration | EUR 500 to EUR 2,000; one fifth of the minimum on timely regularisation | Art. 5(6) D.Lgs. 471/1997 |
| Assignment of the number | no statutory or published term | none |
Terms and penalties under Arts. 17 and 35-ter D.P.R. 633/1972, in force to 31 December 2026 and scheduled to move to the consolidated VAT act from 1 January 2027.
Problems we solve
- "A non-EU business must use a representative"
Not always. Art. 35-ter(5) opens direct identification to third countries with a mutual-assistance instrument in indirect taxation. We check that condition for the business's country.
- The number does not show in VIES
VIES inclusion is an option in the declaration, entered on receipt (Agenzia delle Entrate, VIES archive). We tick it at the start; a non-EU/EEA business using a representative lodges the guarantee first.
- "How long will it take?"
No term is published for either route. What the business controls: a complete file, filed before the first transaction, and a posted ANR/3 that counts from the day of dispatch.
- A representative who hesitates
They answer jointly and severally for the VAT, so the file they receive has to be complete. The Agenzia's service shows who declared the requirements.
- Already sold without a number
An omitted or inaccurate declaration costs EUR 500 to EUR 2,000 under Art. 5(6) D.Lgs. 471/1997, reduced to one fifth of the minimum on timely regularisation. We prepare the late declaration.
Already trading in Italy, or stuck on VIES?
Send us what has been sold in Italy so far and the papers you hold. We set out the steps to regularise.
Why work with us
From our practice
We check the reverse charge and the establishment question first, prepare ANR/3 and representative files, arrange the foreign papers, and coordinate the representative and the intermediary for the return.
Federica Conti leads tax and compliance coordination in our Rome office: ten years on the tax side of foreign-owned Italian companies, working in Italian, English and French.
Frequently asked questions
Will you act as our tax representative, and what does the role carry?
No. We prepare the file and coordinate with a representative who meets Art. 8(1)(a)-(d) D.M. 164/1999; we do not take the role or its liability. The representative discharges the VAT obligations and answers jointly and severally with the business. The Agenzia delle Entrate publishes a service listing representatives who declared the requirements.
How long does it take to get the number?
No statute or Agenzia delle Entrate page sets a term for assigning the number on either non-resident route. What can be controlled is a complete file filed before the first transaction; a declaration sent by registered post counts as filed on the day of dispatch. For a company formed in Italy, the agencies notify within 7 days.
How much does it cost?
Pricing is on request: it depends on the route, the papers to legalise and translate, and the follow-up. Costs that can arise besides ours are the registration of a private-deed appointment, the representative's own terms and, where due, a guarantee under the Agenzia's measures of April 2025.
Do you file the annual VAT return for us?
We prepare it. Transmission is reserved to the authorised intermediaries of Art. 3(3) D.P.R. 322/1998, so an enrolled intermediary we work with sends it, or the business does. The annual return binds directly identified and represented non-residents, and it is filed between 1 February and 30 April.
Can a non-EU company register directly, without a representative?
Yes, if its country has a legal instrument with Italy on mutual assistance in indirect taxation, under Art. 35-ter(5) D.P.R. 633/1972. Otherwise the tax representative route applies. The Agenzia delle Entrate publishes no list of qualifying countries that we rely on, so the condition is checked case by case.
Does a foreign company need an Italian VAT number?
Not if it sells only to Italian VAT-registered businesses: the Italian customer accounts for the VAT under the reverse charge of Art. 17(2) D.P.R. 633/1972. It needs a number when its Italian customers include final consumers or others without a partita IVA, and it registers as a resident if it trades through an Italian establishment.
How does a non-resident get a partita IVA?
Either by direct identification on form ANR/3 at the Agenzia's Centro operativo di Pescara, or through a tax representative who lodges form AA7/10 for a company, or AA9/12 for an individual, at their Direzione Provinciale. A business with an Italian permanent establishment registers as a resident instead.
What is a partita IVA in English?
It is the Italian VAT number, the 11-digit identifier the Agenzia delle Entrate assigns to a taxable person. When a foreign business registers by direct identification, the number it receives shows its status as a non-resident identified in Italy, under Art. 35-ter(3) D.P.R. 633/1972.
Does a partita IVA have to be updated or closed?
A directly identified non-resident declares any change to the data in its declaration to the Agenzia delle Entrate within 30 days, under Art. 35-ter(4) D.P.R. 633/1972. Closing a number is a separate step, which we set out with the business for the route it used before any filing is made.
Where and when is ANR/3 filed?
Only at the Agenzia delle Entrate's Centro operativo di Pescara, in person, through a delegate or by registered post. It is filed before any transaction that is territorially relevant in Italy, and a posted declaration counts as filed on the day it is sent, which is what makes filing from abroad workable.
What documents go with ANR/3, and do they need translating?
A copy of the declarant's identity document and the home-state certificate of VAT taxable status, plus the data Art. 35-ter(2) requires. Art. 33 D.P.R. 445/2000 sets certified translation and legalisation or the apostille for foreign public documents; the Agenzia's ANR/3 page is silent on translating the certificate, so we check it per file.
Do we need an Italian tax code first?
The declaration names the business's legal representative. An individual living abroad obtains a codice fiscale on form AA4/8 at the Italian consulate or any Agenzia office, also through a delegate. A foreign company without Italian VAT activity obtains its own code on form AA5/6.
How is a tax representative appointed?
By public deed, by registered private deed, or by a letter entered in a register at the representative's Agenzia office. The representative then lodges the declaration at their Direzione Provinciale, and the appointment is notified to each Italian customer before the transaction, under Art. 17(3) D.P.R. 633/1972.
Will the number work for EU trades (VIES)?
Inclusion in the VIES archive is an option made in the declaration and is entered on receipt, on both routes. A business from outside the EU and the EEA that registers through a representative first lodges the guarantee of Art. 35(7-quater) D.P.R. 633/1972 at the representative's office.
What if a business has already traded without registering?
An omitted or inaccurate declaration under Arts. 35 and 35-ter D.P.R. 633/1972 carries a sanction of EUR 500 to EUR 2,000 under Art. 5(6) D.Lgs. 471/1997, reduced to one fifth of the minimum when the business regularises in time. We prepare the late declaration and the papers that go with it.
Plan your Italian VAT registration from abroad
Send us the country of establishment, the kinds of Italian customers and the planned first transaction.