What is Direct VAT Identification in Italy
Direct VAT Identification (Identificazione Diretta IVA) under Article 35-ter of Italian Presidential Decree 633/1972 allows eligible non-resident businesses to obtain an Italian VAT number without appointing a fiscal representative. We provide this as our VAT Direct Identification service, managing the application and ongoing compliance end-to-end.
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
The eligibility test is set by Article 35-ter(5): direct identification is open to non-resident persons carrying on a business, art or profession in another EU Member State, or in a third country having legal instruments that govern mutual assistance in the field of indirect taxation — the benchmark being Council Directives 76/308/EEC and 77/799/EEC and Council Regulation (EEC) 218/92.
Establishment outside the EU is therefore not, by itself, a bar. What matters is whether the country of establishment has such an instrument with Italy, and in practice few do. Where it does not, the route is a fiscal representative under Article 17(3), with no alternative.
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 is the other half of Article 17, third paragraph. That provision states that VAT obligations and rights falling on a person who is not resident in Italy and has no permanent establishment here are discharged either directly, where the person is identified under Article 35-ter, or through a fiscal representative resident in Italy. The two are alternatives, not a preference and a fallback.
Choosing the direct route means the declaration of commencement of activity is filed with the competent office before any transaction is carried out, and the Italian VAT number is attributed to the foreign person itself. From then on returns, Intrastat and compliance are handled in that person’s own name, with no intermediary assuming liability.
That last point is the substantive difference, and it cuts both ways. A fiscal representative is jointly and severally liable with the represented company for VAT obligations, which is a guarantee for the tax authority and a cost for the company. Under direct identification no one stands alongside you: the obligation, and the exposure, remain entirely your own.