Italy VAT number (Partita IVA)

The Partita IVA is Italy's VAT registration number, administered by the Agenzia delle Entrate (Revenue Agency). It is 11 digits long and contains no letters — one of the simplest formats in the EU. The same number serves as both the domestic tax identifier and the EU VAT identifier when prefixed with IT for intra-community transactions.

Unlike Germany or France, Italy does not have a separate "VAT-only" number distinct from the domestic tax number. The Partita IVA is the single identifier for all fiscal purposes.

The first seven digits identify the taxpayer, the next three identify the province of registration (000-999), and the 11th digit is the check digit computed from the preceding 10.

Italy uses a Luhn-variant checksum across the first 10 digits:

1. For digits in odd positions (1, 3, 5, 7, 9), add the digit value directly.
2. For digits in even positions (2, 4, 6, 8, 10), double the digit. If the result exceeds 9, subtract 9.
3. Sum all the values from steps 1 and 2.
4. The check digit is (10 − (sum mod 10)) mod 10.

This algorithm is equivalent to the ISO/IEC 7812 Luhn formula used in payment card validation, applied to Italian fiscal numbers. VAT-Scan implements this in full for the IT prefix.

• SRL / SPA / SNC / SAS — Italian company forms (limited liability, public company, general and limited partnerships). All receive a Partita IVA upon incorporation.
• Ditta individuale — individual sole trader. Eligible for VAT registration; uses the Partita IVA for both personal and business fiscal purposes.
• Libero professionista — freelance professional (architect, consultant, accountant). Registers for VAT when trading above thresholds or by choice.
• Associazione / Ente no-profit — associations and non-profits that undertake commercial activities may also hold a Partita IVA.

Italian invoices typically display both the Codice Fiscale (without prefix, used domestically) and the Partita IVA (with IT prefix for EU transactions). The numbers are identical in digit content — only the EU prefix differs.

Italy introduced its national VAT system in 1973, adapting the EEC's common VAT framework. The Partita IVA has remained structurally unchanged since then — making it one of the most stable identifiers in Europe. The province code embedded in digits 8–10 was originally tied to the provincial tax office of registration, though administrative reforms have made this increasingly nominal in practice.

One notable quirk: the digits 000–099 in the province position are reserved for non-residents and foreign entities registered for Italian VAT. If you encounter an Italian VAT number with 0XX in that position, it belongs to a non-Italian entity registered locally.

• Omitting the IT prefix: Domestic Italian documents show the number as 11 digits without a prefix. For EU purposes, IT must be prepended.
• Confusing Codice Fiscale and Partita IVA for individuals: Individuals (not businesses) have a Codice Fiscale that is alphanumeric and 16 characters long — completely different from the Partita IVA. Businesses use the numeric 11-digit form.
• Wrong digit count: Some systems accidentally pad or truncate the number. The body must be exactly 11 digits.