VAT registration in Italy for your online store
VAT registration in Italy, returns filed in Italy and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Italy you need a VAT number in Italy and you must file your returns there. The service includes registration and tax compliance in Italy: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Italy: 22% (reduced: 10%, 5% and 4%). In Italy, besides filing, you have to communicate the VAT settlements every quarter and label packaging with its environmental information: a denser calendar than Spain's.
When you need a VAT number in Italy
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Italy: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Italy and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Italy in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Italy at a glance
| 🇮🇹 Italy | |
|---|---|
| Standard VAT rate | 22 % |
| Reduced rates | 10%, 5% and 4% |
| Where you register | With the Agenzia delle Entrate, by direct identification (no Italian company needed) or through a fiscal representative. |
| What number you get | Italian VAT number (partita IVA, IT) |
| What you file | Monthly or quarterly periodic VAT settlements, their quarterly communication (LIPE) and the annual VAT return, with payments via F24. |
| Transactions with other countries | Intrastat listings for intra-EU transactions where applicable. |
| Fiscal representative | Mandatory for non-EU businesses; included in the service. |
| Packaging and EPR | Packaging through CONAI, with an environmental contribution and mandatory environmental labelling, and batteries in the national register with a consortium. Included: see details. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Italy
With the Agenzia delle Entrate, by direct identification (no Italian company needed) or through a fiscal representative. File preparation, submission and follow-up until you have the number.
Returns on time
Monthly or quarterly periodic VAT settlements, their quarterly communication (LIPE) and the annual VAT return, with payments via F24. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for non-EU businesses; included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Packaging through CONAI, with an environmental contribution and mandatory environmental labelling, and batteries in the national register with a consortium. See EPR in Italy.
Tax demands and regularisations
If letters arrive from the authority in Italy, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Italy and which channels you sell through there.
Registration
VAT registration in Italy and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
Do I need a fiscal representative in Italy?
An EU business can register by direct identification, without a fiscal representative. For non-EU businesses the representative is mandatory, and it is included in the service.
What is filed in Italy once registered?
The periodic VAT settlements, their quarterly communication (LIPE), the annual VAT return and Intrastat where applicable.
What is CONAI?
Italy's national packaging consortium. Anyone placing packaging on the Italian market joins, reports and pays the environmental contribution, and labels the packaging with its environmental information.
Can I declare sales from my stock in Italy through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Italy for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Italy go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.