Italy is one of Europe's largest economies and a significant trading partner for businesses across the EU. Italian VAT numbers follow a straightforward numeric format but operate alongside another identification system (the Codice Fiscale) that sometimes causes confusion. This guide explains Italian VAT numbers, their structure, and Italy's e-invoicing requirements that affect cross-border trade.
The Italian VAT number, known as Partita IVA, follows this format:
IT + 11 digits
Example: IT12345678901
The format is simple: the country code IT followed by exactly 11 numeric digits with no letters or special characters. The total length is always 13 characters. This consistency makes Italian VAT numbers easy to recognize and validate.
The 11 digits of an Italian VAT number are not random. They contain encoded information:
The provincial office code allows identification of where the business is registered. Numbers 001-100 correspond to different provinces, while special codes exist for national-level entities. This embedded information can be useful for verifying that a VAT number's province matches the business location you expect.
Italy uses two identification systems that serve different purposes:
The Partita IVA is specifically for VAT purposes. It is assigned when a business registers for VAT and is used on invoices, VAT returns, and intra-community trade. For EU cross-border transactions, you need the Partita IVA with the IT prefix.
The Codice Fiscale is a general tax identifier used for all types of taxation and administration. For individuals, it is a 16-character alphanumeric code derived from personal details (name, birth date, place). For companies, it is usually identical to the Partita IVA (11 numeric digits) but without the IT prefix.
When an Italian business provides their Codice Fiscale and it is 11 numeric digits, you can generally add IT to create the VAT number. However, if they provide a 16-character alphanumeric code, that is a personal Codice Fiscale belonging to an individual, not a business VAT number.
Italian VAT numbers can be validated through VIES like any EU VAT number. Successful validation returns the registered company name and address. Italy generally provides complete information in VIES responses, making it straightforward to verify that a number belongs to your expected trading partner.
Enter the complete 13-character number including IT prefix, without spaces. For example: IT12345678901.
Italy has implemented mandatory electronic invoicing that affects both domestic and cross-border B2B transactions. Understanding these requirements is important when trading with Italian businesses.
Since 2019, all B2B invoices involving Italian businesses must be transmitted through the SDI (Sistema di Interscambio), Italy's e-invoicing platform operated by the Agenzia delle Entrate. This applies to both sales to Italian customers and purchases from Italian suppliers.
For invoices to Italian VAT-registered businesses, you should issue electronic invoices through the SDI or a connected service provider. Many Italian businesses will not accept paper or PDF invoices for VAT purposes. If you sell to Italy regularly, consider setting up SDI connectivity or using an e-invoicing service provider.
When purchasing from Italian suppliers, expect to receive electronic invoices through SDI. Ensure your systems can receive and process these documents.
Italian businesses must report cross-border transactions through the "Esterometro" filing if they do not use SDI for those invoices. This reporting requirement means your Italian trading partners have strong incentives to ensure all documentation is complete and accurate.
If you receive a 16-character alphanumeric code, this is a personal Codice Fiscale, not a business VAT number. Request the business Partita IVA instead.
Italian businesses often write their Partita IVA without the IT prefix in domestic contexts. For VIES validation and EU invoices, you must add IT to the beginning.
Transcription errors that change any digit will cause check digit validation to fail. If an Italian number does not validate, verify each digit against the source document.
For reference when applying reverse charge:
