Is opening a VAT number free?

Yes, opening is free. The costs are INPS contributions and, for craftsmen/traders, Chamber of Commerce registration.

Can I have one while working as an employee?

Yes, but check your contract: some categories have exclusivity clauses.

How do I close the VAT number?

Submit form AA9/12 with the "cessation of activity" option to the Revenue Agency. Free and immediate.

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Available in:🇮🇹IT 🇬🇧EN

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

Apr 2026

What you need

✓SPID
✓ATECO code for your activity
✓IBAN for INPS contribution payments

Step-by-step procedure

Choose the tax regime

The 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.

Find the ATECO code

Every economic activity has an ATECO code. Search for yours at ateco.istat.it or on the Revenue Agency website.

Open the VAT number online

Log 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).

Register with INPS separate management

Within 30 days, register with the INPS Separate Management. It is mandatory for pension coverage (rate ~26.23%).

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Modello AA9/12 — compilabile online su ADE

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.90.96.96

Certified email

Website

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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.