---
title: "How to Open a Partita IVA in Italy (2026): Step-by-Step Guide"
description: In Italy, anyone working regularly for clients must open a partita IVA. See who needs one, the steps, the cost, and how Xolo opens yours in 1–2 working days.
image: https://blog.xolo.io/hubfs/Global_Blog_01_23_Library_Header_1280x854_10-2.jpg
---
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# How to Open a Partita IVA in Italy (2026): Step-by-Step Guide
Autore [Xolo](https://blog.xolo.io/it/author/xolo)
Scritto da 06 novembre, 2026• **9 minuti di lettura**
A partita IVA is the tax number Italy issues to anyone who works for themselves on a regular basis. You need one when your work is habitual, whatever you earn. Registering with the Agenzia delle Entrate is free, and the number is issued the same day you file.
## What is a partita IVA?
A partita IVA is an 11-digit tax number that identifies a self-employed person or a business to the *Agenzia delle Entrate*, the Italian tax authority. It goes on every invoice you issue. It is usually translated as "Italian VAT number," which is true but narrow: the number also ties your activity to income tax and to social security.
The eleven digits are not random. In a number such as 12345670123, the first seven identify the holder, the next three identify the provincial office that issued it, and the last is a check digit.
A partita IVA is not a *codice fiscale* (tax code). The codice fiscale identifies you as a person and almost everyone dealing with Italian authorities has one, including foreigners who never work here. The partita IVA identifies what you do for a living. You keep both.
| | Codice fiscale | Partita IVA |
| --- | --- | --- |
| Identifies | You, as a person | Your business activity |
| Format | 16 characters, letters and digits | 11 digits |
| Who holds one | Residents, and most foreigners with Italian tax or administrative business | Anyone working on a habitual self-employed basis |
| Issued by | Agenzia delle Entrate | Agenzia delle Entrate |
| Needed to invoice | No | Yes |
Companies also hold a partita IVA, and a *società a responsabilità limitata* (limited liability company) carries a separate REA number (its business-register entry). This guide covers people, not companies.
## Do you need a partita IVA?
You need a partita IVA once your self-employed work is regular and continuing rather than a one-off. Italian law calls this *abitualità*. It looks at how you work, not at how much you earn. What counts is whether the activity repeats, continues and is organized like a business. Building a website a month for new clients is habitual. Fixing a friend's site once is not. There is no euro threshold and no day count. Occasional, genuinely sporadic work can be invoiced without one, using a *ricevuta per prestazione* *occasionale* (receipt for occasional work).
Two figures are often quoted as the rule for opening a partita IVA, and neither is: the €5,000 occasional-income threshold and the "30 days per client" limit.
**The €5,000 figure is a social-security threshold, not a tax ceiling.** Up to €5,000 of occasional self-employed income a year, no INPS contributions are due. Above €5,000 a year, you register with INPS Gestione Separata and pay contributions on the excess only. Crossing €5,000 does not by itself oblige you to open a partita IVA, and staying below it does not excuse you from opening one if your work is habitual (Contabilità 2.0, 3 September 2026).
**The "30 days per client" limit belongs to a different regime.** It comes from the *contratto di prestazione occasionale* (occasional work contract) and the *Libretto Famiglia* (household vouchers) under article 54-bis of D.L. 50/2017, which has its own rules and its own limits. It does not govern ordinary occasional self-employed work, which is taxed as *redditi diversi* (other income) under article 67 of the TUIR (Italy's consolidated income tax act).
Common activities that need a partita IVA in Italy include teaching every week on Preply or italki, selling steadily on Etsy, running online courses, and invoicing a foreign company for ongoing remote work while living in Italy. A single talk, one commissioned article, or a one-off translation usually does not need one.
## Can foreigners open a partita IVA?
Yes. Foreigners of any nationality can open a partita IVA in Italy, provided they are legally resident here. Citizenship is not the test. If you are not an EU citizen, your *permesso di soggiorno* (residence permit) also has to allow self-employment. The registration itself is the same for everyone.
### EU citizens
An EU citizen registers residence at the *Comune* (local municipality) after three months in Italy and gets a codice fiscale from the Agenzia delle Entrate. With those two, you can open a partita IVA on the same terms as an Italian citizen. No visa and no permesso are involved.
### Non-EU citizens
You need a permesso di soggiorno that permits *lavoro autonomo* (self-employment). Which permits qualify, and whether a permit issued for another reason can be converted, are immigration questions rather than tax ones, and the rules change from year to year. Take your own case to an immigration lawyer or a licensed immigration advisor before you register.
### If you are not resident in Italy yet
Residence normally comes first: the registration form asks for an Italian address, and INPS registration follows your residence. Whether there is a route in without residence depends on your nationality and your reason for coming, which is a question for an immigration professional rather than an accountant.
## What documents do you need to open a partita IVA?
To open a partita IVA you need five things: a codice fiscale, photo ID, a permesso di soggiorno if you are non-EU, SPID, CIE or CNS digital identity, and a description of your work. Most people already have three of them. Gather them before you open the form, because the application asks for all of them in one sitting and times out.
- **Codice fiscale.** Issued by the Agenzia delle Entrate, or by an Italian consulate before you arrive.
- **Photo ID.** Passport or national identity card.
- **Permesso di soggiorno**, if you are not an EU citizen, allowing self-employment.
- **SPID, CIE or CNS.** Italy's digital identity, electronic ID card or national services card. Without one, an intermediary files for you.
- **A description of your work**, specific enough to match an ATECO code. "Marketing" is not; "social media consulting for small businesses" is.
A *ditta individuale* (sole trader business) also needs a PEC address (certified email with legal standing) before registering with the Registro Imprese (business register).
## How to open a partita IVA: step by step
Opening a partita IVA takes six steps and the number itself is issued the moment the form is accepted. Four of the six are decisions rather than paperwork, and each one is awkward to change later, so they are worth getting right the first time.
1. Decide whether you are a *libero professionista* (self-employed professional) or a *ditta individuale*
2. Choose your tax regime
3. Pick your ATECO code
4. File the application
5. Register with INPS
6. Set up electronic invoicing
### Step 1: Decide whether you are a libero professionista or a ditta individuale
A libero professionista sells skills and time: consultants, developers, designers, translators, teachers. A ditta individuale sells goods, or runs a trade or a shop. The choice decides whether you also register with the *Camera di Commercio*, the Chamber of Commerce, and which INPS scheme you pay into. Most freelancers reading this are liberi professionisti.
### Step 2: Choose your tax regime
Italy has three tax regimes: *forfettario*, [the flat-rate regime](https://blog.xolo.io/it/a-definitive-guide-to-the-flat-rate-scheme-in-italy), *semplificato*, the simplified regime, and *ordinario*. As of October 2026 the forfettario applies to annual revenue up to €85,000, the limit the Agenzia delle Entrate sets out in [circolare 32/E on the forfettario](https://www.agenziaentrate.gov.it/portale/documents/20143/5718712/Circolare_n_32_Regime+forfetario_05_12_2023.pdf/23d1370d-6bba-0eb7-70b8-d1d24d5a1c0f). The forfettario is also closed to anyone with more than €35,000 of employee or pension income in the previous year. Most new freelancers start on the forfettario. The guide to the flat-rate scheme in Italy covers how the tax is calculated, and [forfettario vs semplificato for expats](https://blog.xolo.io/it/freelance-in-italy-forfettario-vs-semplificato-regime-a-practical-guide-for-expats) covers the choice.
### Step 3: Pick your ATECO code
An [ATECO code](https://blog.xolo.io/it/ateco-code) classifies what you actually do, not what your job title is. Your ATECO code sets the profitability coefficient under the forfettario, which is the share of revenue taxed as income. The coefficient is not a tax rate. Italy replaced ATECO 2007 with the ATECO 2025 classification on 1 January 2025. The new codes have been used for tax and administrative filings since 1 April 2025 ([ISTAT](https://www.istat.it/classificazione/ateco-2025/)). Use the [ATECO code finder](https://www.xolo.io/it-en/codice-ateco) rather than guessing, and note that you can hold more than one code.
[](https://cta-redirect.hubspot.com/cta/redirect/5615817/33afe530-bc0b-47c9-baab-f10b8423bfd1)
### Step 4: File the application
Liberi professionisti file form AA9/12 online through the Agenzia delle Entrate's Fisconline service, signing in with SPID, CIE or CNS. Ditte individuali file through ComUnica to the Registro Imprese instead, which registers the business with the Chamber of Commerce at the same time. Filing is free. You receive a *certificato di attribuzione* (certificate of attribution) confirming the number.
### Step 5: Register with INPS
Liberi professionisti without a professional fund register with INPS Gestione Separata. For 2026 the rate is 26.07% of taxable income, or 24% if you are already covered by another compulsory scheme or draw a pension ([INPS circolare 8/2026](https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2026/02/Circolare_15153/Allegati/16573_Circolare-numero-8-del-03-02-2026.pdf), 3 February 2026). Artisans and traders pay into Artigiani or Commercianti instead, which carry fixed minimum contributions. Regulated professions pay their own *cassa* (professional pension fund).
### Step 6: Set up electronic invoicing
Every partita IVA invoices through the *Sistema di Interscambio*, the SDI, Italy's electronic invoicing system. You need a *codice destinatario* (recipient code) or a PEC address so invoices reach you, and software that can send to the SDI. A separate bank account is not legally required for a libero professionista, but it makes the year-end return far easier. [Xolo's invoicing](https://www.xolo.io/it-en/invoicing) handles the SDI connection.
## How long does it take to open a partita IVA?
A libero professionista filing AA9/12 online gets the partita IVA number the same day, usually within minutes of the form being accepted. A ditta individuale filing through ComUnica waits longer, because the Chamber of Commerce registration runs alongside it. Xolo opens a partita IVA in 1–2 working days. An independent chartered accountant confirms the ATECO code before the form is filed.
## How much does it cost to open and run a partita IVA?
Opening a partita IVA at the Agenzia delle Entrate is free. Running one costs money every year: an accountant, your INPS contributions, and a few fixed items if you register as a ditta individuale. INPS contributions are the largest cost for most freelancers. Artisans and traders owe fixed minimum contributions, due whether or not the year went well.
| Item | Cost | When |
| --- | --- | --- |
| Filing the application | Free | Once |
| Chamber of Commerce registration, ditte individuali only | About €90 to register, then roughly €50–150 a year in annual fee (diritto camerale annuale); the amount is set each year and varies by business type | At opening, then annually |
| PEC address, required for ditte individuali | €5–50 a year, depending on the provider | Annually |
| Accounting platform and filing | Xolo: €36/month + VAT on the forfettario plan, €79/month + VAT on semplificato (Xolo, October 2026) | Monthly |
| INPS Gestione Separata | 26.07% of taxable income in 2026, or 24% if covered elsewhere (INPS circolare 8/2026) | With your tax payments |
| Stamp duty on invoices and credit notes without VAT | €2 above €77.47 | Per document |
How much tax sits on top depends on the regime, and [how to calculate taxes under the flat-rate regime](https://blog.xolo.io/it/how-to-calculate-taxes-under-the-flat-rate-regime) works through the arithmetic with real numbers.
## Can you open a partita IVA online in English?
No, you cannot open a partita IVA in English through the Italian government. Form AA9/12, ComUnica and the INPS portal are in Italian only. So is the correspondence that follows. SPID offers some English, but the tax forms behind it do not. That is why most English-speaking freelancers in Italy work through an accountant or an intermediary who files for them.
Xolo Italia is a digital platform for opening and running a partita IVA under the forfettario or semplificato regime, working with independent chartered accountants who deal with clients in English. Support replies within 24 hours. Freelancers in Italy who do not speak Italian can get their partita IVA opened, their invoices sent through the SDI and their annual return filed in the same subscription.
[Open your partita IVA with Xolo →](https://www.xolo.io/it-en/vat-registration)
## How to change or close a partita IVA
Changes and closures both run through form AA9/12, filed again with the Agenzia delle Entrate. If your address, your activity or your ATECO code changes, you file a variation on AA9/12 within 30 days of the change. Closing is not only a form: the final year still carries a tax return, outstanding INPS contributions and any VAT still due. [Closing or modifying a VAT number](https://blog.xolo.io/it/closing-or-modifying-a-vat-number-for-freelancers-or-sole-proprietors) goes through both.
Leaving a partita IVA dormant is the expensive mistake. It stays open, and the obligations stay with it.
[](https://cta-redirect.hubspot.com/cta/redirect/5615817/33afe530-bc0b-47c9-baab-f10b8423bfd1)
## Frequently asked questions
### Can I have a partita IVA and a job at the same time?
Yes, you can hold a partita IVA and a job at the same time in Italy, as long as your employment contract does not restrict competing work. Many freelancers start that way. The forfettario is closed to anyone with more than €35,000 of employee or pension income in the previous year, which pushes higher earners into the semplificato.
### Can I open a partita IVA on a student permit?
Student permits in Italy carry limits on work, and whether those limits leave room for self-employment depends on the permit and on immigration rules that change from year to year. This is not a question an accountant can answer. Ask an immigration lawyer or a licensed immigration advisor before you register.
### Do I need a partita IVA to work remotely for a foreign company from Italy?
If you are tax resident in Italy and the work is habitual self-employment, yes, wherever the client sits. If the arrangement is really employment, your employer may need to handle Italian payroll instead. The distinction turns on the contract, not on the client's country.
### Do I need an Italian bank account?
No, a libero professionista with a partita IVA does not legally need an Italian bank account. In practice a separate business account makes the annual return much easier, and mixing personal and business payments is the most common thing an accountant has to unpick later.
### Can I have more than one activity under one partita IVA?
Yes, you can run more than one activity under a single partita IVA by holding several ATECO codes, with one listed as primary. Under the forfettario the primary code sets your profitability coefficient, so which one is primary matters.
### What happens if I open a partita IVA and don't invoice anything?
A partita IVA with no invoices stays open and so do its obligations. You still file an annual return, and depending on your INPS scheme you may still owe contributions. A ditta individuale also keeps paying its fixed costs.
### How do I check whether a partita IVA is valid?
The Agenzia delle Entrate runs a lookup for Italian numbers, and the European Commission's [VIES VAT number check](https://europa.eu/youreurope/vies_en) covers VAT numbers across the EU. Both are free and take a few seconds.
### Can I switch to Xolo if I already have a partita IVA?
Yes, freelancers who already have a partita IVA can switch to Xolo and keep their existing number. Xolo handles the handover from the current accountant.
Xolo Italia opens a partita IVA in 1–2 working days, on the forfettario or the semplificato regime, and can take over the administration of one you already hold.
[Switch your partita IVA to Xolo →](https://www.xolo.io/it-en/accounting)
## Table of contents
### Opening a partita IVA is free. Choosing the wrong regime is not.
[Open your partita IVA](https://www.xolo.io/it-en/vat-registration)
[Partita IVA](https://blog.xolo.io/it/topic/partita-iva)
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