In Italy, freelancers engaging in business, agricultural, artistic, or professional activities are required to register for VAT or Partita IVA. This process involves obtaining a VAT number, an 11-digit code that must be displayed on every invoice or commercial document issued or received in the course of business. Dedalo Service guides freelancers through the VAT registration process, ensuring compliance with Italian tax regulations.

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Who Needs to Register for VAT?

 

VAT registration is mandatory for:

• Individuals engaging in business or agricultural activities

• Freelancers or professionals conducting regular artistic or professional activities

Non-Resident Freelancers:
Non-resident freelancers intending to start a business or engage in professional activities in Italy must also register for VAT if they provide services to final consumers or non-VAT-registered entities. However, they are not required to register if their clients in Italy are exclusively VAT-registered businesses.

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How to Register for VAT

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Freelancers from non-EU countries or other EU member states can register for VAT in Italy by choosing one of the following methods:

1. Appoint a Tax Representative:
   Non-resident entities can appoint a tax representative established in Italy with an Italian VAT number.

2. Direct VAT Registration:
   Freelancers residing in an EU country or in a third country with reciprocal agreements with Italy can apply directly for an Italian VAT number. However, they remain non-resident entities for VAT purposes.

Once registered, freelancers are required to complete a declaration of commencement of activity with the Italian Revenue Agency (Agenzia delle Entrate) to obtain their VAT identification number.

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Documents Needed:

1. Identification Details: Personal or company details

2. Activity Code: The type of activity the freelancer will perform, selected from the Ateco 2007 classification of economic activities

3. Business Address: The address where business activities will take place

4. Freelancers can register via:

5. Online: Through the Comunicazione Unica d’impresa (Single Business Reporting Platform)

6. In Person: At any Agenzia delle Entrate office or by post (for individuals)

 

Dedalo Service supports freelancers in navigating the complexities of VAT registration in Italy, helping you manage your tax obligations efficiently while ensuring full compliance with local regulations. Let us handle the paperwork so you can focus on growing your business.