What is Direct VAT Identification in Italy
Direct VAT Identification (Identificazione Diretta IVA) under Article 35-ter of Italian Presidential Decree 633/1972 allows businesses established in the European Union to obtain an Italian VAT number without appointing a fiscal representative.
The procedure facilitates cross-border trade within the EU and lets EU-based companies fulfil their VAT obligations directly with the Agenzia delle Entrate (Italian Revenue Agency).
Who Can Use It
Direct VAT Identification is available only to businesses established in another EU Member State. It is not available to companies based outside the EU, which must instead appoint a fiscal representative.
Eligible businesses include:
- EU companies selling goods or services in Italy
- EU-based e-commerce sellers shipping to Italian consumers
- EU businesses participating in trade fairs or temporary activities in Italy
- EU companies importing goods into Italy for local distribution
When It Is Required
Direct VAT Identification may be required if you:
- Make intra-EU supplies or acquisitions involving Italy
- Import goods into Italy for resale
- Sell to private consumers in Italy via distance sales
- Store goods in Italian warehouses (e.g. Amazon FBA, logistics centers)
- Provide certain B2C or B2B services subject to Italian VAT
Legal Basis: Article 35-ter
Article 35-ter provides the framework for direct VAT registration of EU companies in Italy. It allows them to:
- Register for an Italian VAT number
- File VAT returns and meet compliance requirements directly
- Avoid appointing a fiscal representative, reducing costs and formalities
The procedure ensures EU businesses are treated under the principle of equal treatment across Member States, while maintaining full tax transparency with Italian authorities.