Mediumfisco
Opening a VAT number
Opening a VAT number is the first step to working independently. You can do it for free online. Choosing the tax regime is the most important decision.
Authority
Agenzia delle Entrate
Time
1–2 ore
Updated
Mag 2025
What you need
- ✓SPID
- ✓ATECO code for your activity
- ✓IBAN for INPS contribution payments
Step-by-step procedure
1
Choose the tax regimeThe flat-rate regime (flat tax 15%, reduced to 5% for the first 5 years) is advantageous for those invoicing less than €85,000/year.
Consult an accountant for the best regime for your case.
2
Find the ATECO codeEvery economic activity has an ATECO code. Search for yours at ateco.istat.it or on the Revenue Agency website.
3
Open the VAT number onlineLog in to the Revenue Agency portal with SPID. Go to "Declarations" > "Start of activity notification (AA9/12)". The VAT number is assigned immediately.
If you are a craftsman or trader, also register with the Chamber of Commerce (~€100).
4
Register with INPS separate managementWithin 30 days, register with the INPS Separate Management. It is mandatory for pension coverage (rate ~26.23%).
📄
Modello AA9/12 — compilabile online su ADE
Agenzia delle Entrate
Frequently asked questions
Responsible authority
The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.