How long does it take to get an Italian VAT number?
The short answer is: it depends on the route, not only on the form. A complete Italian start-of-activity filing can be operationally quick. Direct VAT identification for a foreign business and a fiscal-representative appointment involve a different office and more documents. A codice fiscale requested from abroad can become the first bottleneck, while VIES inclusion has an express official rule.
The time ranges below are planning estimates unless the text expressly attributes a timing rule to the Agenzia delle Entrate. They are not promises, service-level agreements or statutory processing deadlines. For the distinction between a codice fiscale, a partita IVA and the two non-resident VAT routes, see our guide to the Italian VAT number and fiscal code for non-residents.
First decide which VAT route applies
“Getting a VAT number” can describe several legally different procedures:
- An individual entrepreneur or professional opening an Italian activity normally uses form AA9/12, unless the activity must be opened through Comunicazione Unica with the Business Register.
- An entity other than an individual uses form AA7/10. An Italian company commonly handles the VAT opening alongside its Business Register filing.
- A business established outside Italy that needs an Italian VAT position without an Italian establishment may use direct identification under article 35-ter of Presidential Decree 633/1972 if it is established in another EU Member State, or in a qualifying third country with a mutual-assistance instrument.
- Other non-EU cases generally use an Italian fiscal representative under article 17(3) of the VAT decree.
This is why “instant VAT number” is not a reliable promise for every non-resident. The Agenzia's AA9/12 page and AA7/10 page explain which form applies, but they do not publish one universal processing time for every filing channel and case.
AA9/12 or AA7/10: the ordinary start-of-activity filing
For an individual business or professional activity, the relevant form is AA9/12. For a company or other non-individual entity, it is AA7/10. Where registration in the Business Register is required, the VAT declaration is included in Comunicazione Unica rather than treated as an isolated paper filing.
A complete electronic submission made through an authorised intermediary is often planned as same day to a few business days. That is a practical estimate, not an official Agenzia deadline. Missing identification documents, an inconsistent activity code, a non-resident address issue or a filing that has to be corrected can extend it.
Do not confuse this estimate with the legal filing window. The Agenzia's taxpayer-information page states that an AA9/12 declaration is presented within 30 days of starting, ending or changing the activity. That is the taxpayer's deadline to submit the declaration; it is not a promise that the Agenzia will take 30 days to issue a number, nor does it turn the number into an automatic approval after 30 days. The same page explains that a VAT attribution is communicated to the PEC address used for a PEC submission and that a declaration is considered presented on the day it is sent.
For an Italian business subject to Comunicazione Unica, the VAT step may be quick while the overall incorporation or Business Register workflow takes longer. If your commercial launch depends on a certificate, bank onboarding or another third-party check, plan around the slowest dependency rather than only the tax form.
Direct identification under article 35-ter: ANR/3
Direct identification is a separate route for a non-resident taxable person. The official ANR/3 instructions say that the form is used by a business carrying on business, professional or artistic activity in another EU Member State—or in a qualifying third country with a mutual-assistance instrument—that wants to carry out Italian VAT-relevant transactions while meeting its own Italian VAT obligations.
The ANR/3 must be presented before carrying out the first transaction that is territorially relevant in Italy. The official instructions also specify a dedicated channel: the Agenzia delle Entrate Centro operativo di Pescara. The declaration can be delivered directly, by an authorised delegate, or by registered post with proof of the foreign VAT status attached.
The official page tells you where and how to file, but it does not state a universal number of days for the Italian VAT number to be assigned. Therefore, a sensible planning estimate is several working days to a few weeks for a complete case, with additional risk of delay where the filing is sent by post or the foreign-status certificate needs clarification. This is an operational estimate, not a legal term.
Do not file ANR/3 after making the first Italian VAT-relevant transaction simply because the number has not arrived yet. The official instruction is to identify directly before that transaction. If direct identification is not available for your country or facts, the fiscal-representative route must be assessed instead.
Fiscal representative: nomination first, VAT filing second
A fiscal representative is not merely a contact person. Under article 17(3) of Presidential Decree 633/1972, the representative performs the non-resident's VAT obligations and is jointly liable for the VAT due. That responsibility affects onboarding and explains why the representative may request documents, powers and a guarantee.
The Agenzia's current registration instructions for non-residents using a fiscal representative say that the appointment must be evidenced by a public deed, a registered private instrument or a letter recorded in the appropriate register at the office competent for the representative's tax domicile. The AA9/12 or AA7/10 start-of-activity declaration, with the appointment documentation, must be submitted exclusively to the competent Provincial Directorate office.
There is no general official processing SLA on that page. In practical terms, add the time to select and accept a representative, prepare the appointment instrument and assemble any required guarantee: days to weeks is a cautious planning estimate, not a statutory deadline. If a guarantee is missing or the representative cannot accept the mandate, the clock effectively has not started.
For an extra-EU or extra-EEA business requesting VIES through a fiscal representative, the Agenzia also requires the guarantee referred to in article 35(7-quater) of the VAT decree, under the 2025 implementing provision. That additional step can make the practical route longer than a clean direct-identification filing.
The codice fiscale can be the first dependency
A codice fiscale is not a partita IVA. It identifies a person or entity; the partita IVA identifies an operator for VAT purposes. The Agenzia's official information page says that a person resident abroad may request a codice fiscale through the Italian diplomatic-consular representation in the country of residence. The established pillar guide explains the two practical routes in more detail: a non-resident can appoint someone in Italy to submit the request, or apply through the competent consulate where the relevant conditions are met.
There is no single worldwide official processing time for a codice fiscale requested from abroad. A delegate in Italy is generally the fastest practical route because it avoids waiting for a consular queue; plan several business days as an operational estimate for a complete request and document hand-off. A consular application depends on the individual post. For example, the Italian Consulate General in New York warns foreign applicants that, because of very high volumes, the office cannot respond immediately and processes requests progressively in order of receipt.
If you are starting from zero, add the codice fiscale lead time before the VAT filing whenever your chosen intermediary or filing workflow requires it. Do not add it mechanically where it is not a prerequisite: the VAT identification process remains legally distinct, and the official ANR/3 instructions describe the ANR/3 route rather than publishing a separate codice-fiscale waiting period. Confirm the exact dependency with the professional submitting your case.
VIES: the one express timing rule
An Italian VAT number is not, by itself, enough for intra-EU transactions. The operator must be included in VIES. The Agenzia's VIES guidance allows the request to be made in the start-of-activity declaration (AA7 or AA9) or later through the online service. For direct identification and fiscal-representative cases, the same guidance recognises the non-resident routes.
Here the official timing is unusually clear: the Agenzia says it includes the VAT number in VIES immediately when it receives the option. That is an official statement, not an estimate. Check the result in the European Commission VIES validator before treating an invoice as an intra-EU transaction.
There is an important qualification for a non-resident using a representative. The Agenzia's VIES inclusion procedure says that the relevant guarantee must first be presented for certain representative-based non-resident cases. In that situation, “immediate” applies once the option and any required guarantee have been received and accepted; it does not erase the time needed to prepare the guarantee.
Summary: typical planning times
The table uses “typical” only in the operational-planning sense. Except for the VIES rule expressly labelled official, the ranges are estimates and not legal deadlines.
| Step | Typical time to plan | What is official and what is an estimate |
|---|---|---|
| Codice fiscale through a delegate in Italy | Often the quickest route; plan several business days | The route is official; the duration is an operational estimate. |
| Codice fiscale through a consulate | Days, weeks or longer depending on the post | No universal SLA. Consulates set their own workflow; the New York post says high volume prevents an immediate response. |
| AA9/12 or AA7/10 with complete electronic filing | Same day to a few business days in many clean cases | Practical estimate. AdE identifies the forms and channels but does not publish one universal assignment SLA. |
| Direct identification, ANR/3 | Several working days to a few weeks | Official channel and “before the first transaction” rule; no official processing term published. |
| Fiscal representative | Usually longer than a clean direct filing: days to weeks | Estimate covering appointment, documents, office filing and any guarantee; no general processing SLA published. |
| VIES after the option is received | Immediate | Official AdE statement. A required guarantee or a correction is a separate prerequisite. |
Two example timelines
EU business with documents ready
An EU company that already has the required foreign VAT-status evidence can prepare ANR/3 and submit it to the Centro operativo di Pescara. The prudent plan is several working days to a few weeks, not “instant”. If VIES is requested and the option is received, its inclusion is officially immediate; the business should still verify the live VIES result before invoicing.
Non-EU individual starting from abroad
A non-EU individual may first need a codice fiscale for the chosen filing workflow, then a fiscal representative, then the AA9/12 or AA7/10 filing and (where relevant) a VIES guarantee. These dependencies can run partly in parallel, but a cautious plan is days to several weeks, depending mainly on the consular/delegate route and representative onboarding. That is a planning range, not a promise by the Agenzia delle Entrate.
The safest way to shorten the timeline is not to promise an artificial deadline. Confirm the route, prepare identity and foreign-tax-status documents, appoint the representative if required, request VIES in the initial declaration and verify each receipt before committing to the first Italian or intra-EU invoice.
Primary sources
- Agenzia delle Entrate — Codice fiscale, tessera sanitaria, partita IVA
- Agenzia delle Entrate — AA9/12 information
- Agenzia delle Entrate — AA7/10 information
- Agenzia delle Entrate — Direct VAT identification, ANR/3
- Agenzia delle Entrate — Fiscal representative registration
- Agenzia delle Entrate — VIES: who and how to request inclusion
- Agenzia delle Entrate — VIES: timing of inclusion
- Consulate General of Italy in New York — codice fiscale
- Normattiva — Presidential Decree 633/1972 (VAT decree), including articles 17, 35 and 35-ter
