Online VAT number for professionals from the reserved area

In short: with decision prot. no. 322727 of 5 November 2026 of the Director of the Agenzia delle Entrate, an online service arrives in the reserved area of the Agency's website for filing the declaration of start of an artistic or professional activity for VAT purposes, with the assignment of a VAT number. It applies to individuals who do not have to register with the Registro Imprese or the REA and do not have to file the Comunicazione unica. The service starts from the date that the Agency will announce in a notice on its website.

What does the decision say?

The decision, issued in implementation of art. 22 of Legislative Decree (d.lgs.) No. 1 of 8 January 2024 on strengthening digital services, defines the methods for using the online service for the declaration of start of activity for VAT purposes. The user enters the information required by the form «Dichiarazione di inizio attività, variazione dati o cessazione attività ai fini IVA (Imprese individuali e lavoratori autonomi)» [Declaration of start of activity, change of data or cessation of activity for VAT purposes (sole proprietorships and self-employed workers)], approved under art. 35, para. 1, of d.P.R. (Presidential Decree) No. 633 of 1972.

The information entered goes through automatic checks of completeness, formal correctness and consistency with the data in the Anagrafe tributaria (national tax register), and through verification of the requirements to use the service. At the end, the service makes available the receipt with the VAT number assigned or, if the checks are not passed, a rejection receipt with the reasons. The availability of the documents is communicated with a notice in the reserved area and with a message on the App IO.

Who does it apply to?

To individuals who start, in the territory of the State, an artistic or professional activity for which:

• registration in the Registro Imprese or in the Repertorio Economico Amministrativo (REA) is not required;
• there is no obligation to file the Comunicazione unica per la nascita dell'impresa (single business registration filing for the creation of a business) (art. 9 of d.l. (decree-law) No. 7 of 2007).

Excluded, therefore, are sole proprietorships that go through the Comunicazione unica and entities other than individuals.

What changes compared with before?

	Until now	With the new service
Channel	Form AA9/12 filed at any Agency office	Guided process in the reserved area of the Agency's website
Deadline	Within 30 days from the start date of the activity	The start date stated cannot precede the filing by more than 30 days
Outcome	-	Receipt with the VAT number or rejection receipt with the reasons, notice in the reserved area and on App IO

The comparison follows the reasons of the decision, which describe the current method (form AA9/12 at an Office, within 30 days from the start) and the new process. The service also makes available the filed declaration and information on the processing status of the request.

From when can it be used?

The decision does not set a date: the service is available from the date that will be announced with a dedicated notice on the Agenzia delle Entrate website. The decision was published on the Agency's website, a publication that takes the place of publication in the Official Gazette (Gazzetta Ufficiale) (art. 1, para. 361, of Law No. 244 of 2007, as referred to in the text).

What the firm should do, client by client

• Follow the activation notice on the Agency's website: until then the current method applies.
• Check the requirements before referring a new professional to the service: individual, artistic or professional activity, no obligation to register with the Registro Imprese, the REA or the Comunicazione unica.
• Respect the 30 days: the declared start date cannot be more than thirty days earlier than the filing.
• Pass on the receipt with the VAT number, or the rejection receipt with the reasons, to keep it in the client file.

The new professional who opens a VAT number often becomes a client of the firm for bookkeeping. In the CNDCEC Technical Rules (Regole tecniche CNDCEC), bookkeeping has its own inherent risk level and requires customer due diligence for anti-money laundering, while merely preparing or electronically sending filings to public offices does not entail obligations. With the free customer due diligence checklist using the CNDCEC Technical Rules method you set up the client file when you accept the engagement.

Sources

• Agenzia delle Entrate, Director's decision prot. no. 322727/2026 of 5 November 2026, «Availability in the reserved area of the Agenzia delle entrate website of the online service for opening a VAT number for individuals who practise arts or professions», accessed 6/11/2026