To get the Italian VAT number (partita IVA) you register with the Agenzia delle Entrate, through direct identification or by appointing a fiscal representative. The standard VAT rate is 22%. You mainly need it if you store stock in Italy (for example with FBA Pan-EU) or exceed distance-selling thresholds without using the One-Stop Shop.
*Details reviewed on 1 October 2026. Details checked against the official source listed at the end. Informational guide, not tax advice.*
When you need a VAT number in Italy
- Stock in Italy. If Amazon stores your goods there, local VAT registration is normally required; the One-Stop Shop (OSS) does not replace it.
- Domestic sales. Selling from a warehouse in Italy to customers in the same country is a domestic supply with local VAT.
- Own-goods transfers. Moving stock between countries is an intra-EU transaction that can trigger registration duties.
If you only sell at a distance to consumers in Italy with no stock there, you may report through OSS; see our guide to EU ecommerce VAT.
Key facts
| Item | Detail |
|---|---|
| Local name | Italian VAT number (partita IVA) |
| Format | IT + 11 digits |
| Standard VAT rate | 22% |
| Where to apply | the Agenzia delle Entrate, through direct identification or by appointing a fiscal representative |
| Indicative timing | Several weeks; expect translated and signed documents. |
How to get it, step by step
- Confirm you need it, based on where your stock is and how you sell.
- Gather company documents: certificate of incorporation, director identification and a description of the activity.
- File the application with the Agenzia delle Entrate, through direct identification or by appointing a fiscal representative.
- Fiscal representative. EU companies can identify directly or appoint a representative; non-EU companies usually need one.
- Receive the number and add it to your Amazon seller account.
- Calendar. Periodic VAT settlements, quarterly or monthly depending on the regime, plus an annual return.
Common mistakes
- Using another country’s VAT number for sales with stock in Italy.
- Registering late: sales already made without local VAT may require a regularisation.
- Not reconciling Amazon VAT reports with the local return.
FAQ
Can I sell on Amazon in Italy without a local VAT number? Only if you hold no stock there and your sales fit the One-Stop Shop; with local stock, normally not.
How long does it take? Several weeks; expect translated and signed documents.
Does Data Biz handle this? We manage EU ecommerce VAT; see our page on EU VAT returns for ecommerce.
How Data Biz helps
Data Biz reviews which countries you need to register in and handles VAT returns for Amazon sellers using an Estonian OÜ or US LLC. Also read how to choose a VAT adviser for Amazon or request a free consultation.
Sources and review
Authority: Agenzia delle Entrate. Common rules: European Commission, VAT. Reviewed on 1 October 2026.
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