Two numbers, two different purposes
The codice fiscale is an alphanumeric identifier issued by the Agenzia delle Entrate. For individuals it is derived from name, date and place of birth. It identifies you in dealings with Italian public administration and with private parties: signing a notarial deed, being appointed director, being registered as a shareholder, opening a bank account, signing a lease, obtaining a digital signature.
The partita IVA is a VAT registration number. It is issued only to those carrying on a business, profession or artistic activity, and it brings obligations with it — periodic VAT settlements, an annual VAT return, and electronic invoicing through the Italian exchange system. Registration therefore comes with ongoing reporting responsibilities.
What an Italian VAT number looks like
An Italian VAT number (partita IVA) is 11 digits, the last of which is a check digit calculated on the first ten. When you trade with businesses in other EU countries it is written with the country prefix, IT followed by the 11 digits, which is the format checked in the EU's VIES database.
The codice fiscale of an individual is different at a glance: 16 letters and numbers derived from surname, name, sex, date and place of birth. The codice fiscale of a company or other entity is also an 11-digit number, which is why the two are easy to confuse. On invoices and contracts, and when checking VIES, use the number shown on the VAT registration certificate (certificato di attribuzione della partita IVA) instead of assuming the tax code and the VAT number are identical.
You can check that a number is active with the Agenzia delle Entrate VAT number check, and whether it is enabled for intra-EU trade with our VIES checker (interface in Italian) or directly on VIES.
Getting a codice fiscale from abroad
Through a representative in Italy
Foreign nationals not resident in Italy can appoint someone to submit the application (form AA4/8) at any Agenzia delle Entrate office. This is the fastest route in practice and the one we normally use for clients, because it keeps every shareholder's code arriving on the same timeline.
Through the Italian consulate
You can apply to the Italian consular office with jurisdiction over your place of residence, which forwards the request to the Agenzia delle Entrate. Consulates handle this in particular where the code is needed for an online procedure or where the applicant cannot appoint a representative in Italy. Requirements and processing times vary by post, so check the specific consulate's page.
Non-EU nationals entering Italy for employment or family reunification receive the code through the immigration one-stop desk or the police headquarters when the residence permit is issued — irrelevant if you are incorporating remotely, which is why the two routes above matter.
Every shareholder and director named in the incorporation deed needs one before the notary can proceed. See how to open an SRL in Italy as a non-resident.
When you need an Italian VAT position without a company
Not every foreign business that owes Italian VAT needs an Italian company. Typical triggers are holding stock in Italy, distance selling above the relevant threshold, or supplying goods and services located in Italy to customers who are not VAT-registered here. Two mechanisms exist:
- Direct VAT identification under article 35-ter of Presidential Decree 633/1972, available to businesses established in another EU member state — and to businesses established in certain non-EU countries that have mutual assistance arrangements with Italy. You obtain an Italian VAT number and file directly, with no intermediary liability.
- Fiscal representative. Otherwise, a non-EU business must appoint an Italian resident fiscal representative, who is jointly and severally liable for the VAT due. That joint liability is why representatives ask for guarantees and charge accordingly.
If instead you are building an operating presence — hiring, contracting locally, invoicing Italian clients continuously — a VAT registration is usually the wrong tool, and an SRL is the right one. It also removes the permanent establishment argument discussed in our tax guide.
VIES registration for trade within the EU
An Italian VAT number does not automatically allow intra-EU transactions. You must be enrolled in VIES, the EU-wide register that counterparties check before treating a supply as an intra-EU supply without VAT. Until your number appears there, your EU suppliers will charge you their domestic VAT and your EU customers will refuse your zero-rated invoices. Request enrolment when you register, and verify it appears before the first cross-border invoice.
The practical toolkit that comes with the numbers
Alongside the tax codes, an operating Italian company needs a certified email address (PEC), which is the legally valid channel for communications with public administration, and a qualified digital signature for the director, used to file with the Business Register and to sign the deed if you incorporate by video conference. Both are issued to identified individuals, so a non-resident director must go through remote identity verification — plan a few days for it rather than discovering it on signing day.