There are three Italian business identifiers that foreign companies regularly need to verify — and confusing one for another produces invoicing errors, incorrect VAT treatment, and compliance exposure with real financial consequences.
The most common error: an Italian supplier's Partita IVA (Italian VAT number) appears valid on the Agenzia delle Entrate (Italian Revenue Agency) national checker, but shows as "invalid" on the EU VIES (VAT Information Exchange System) portal — leaving the buyer uncertain whether to zero-rate the B2B invoice. Since the Quick Fixes VAT package (EU Directive 2018/1910, implemented in Italy via D.Lgs. 192/2021) took effect in January 2020, this uncertainty has a definitive answer with legal consequences: if your customer is not in VIES, you must charge Italian VAT at 22% even if they are a genuine operating business.
This guide gives you direct links to all three verification tools, a decision table for every possible result combination, an explanation of the 2020 rule change that made VIES status a hard legal condition rather than an administrative formality, and the steps to obtain or verify an EORI (Economic Operators Registration and Identification) number for customs purposes. Our tax team in Milan and Rome regularly assists foreign companies resolve VIES opt-in issues and EORI registration for their Italian subsidiaries and trading partners.
The Three Italian Business Identifiers Explained
Understanding which identifier does what prevents the most common verification errors before they create invoicing compliance problems.
| Identifier | Format | Issued By | What It Proves | When You Need It |
|---|---|---|---|---|
| Partita IVA | 11-digit number (e.g. IT01234567890) | Agenzia delle Entrate | Italian VAT registration — company is VAT-registered in Italy | Every B2B invoice with an Italian counterparty |
| VIES Registration | Same Partita IVA, registered in EU VIES database | Agenzia delle Entrate opt-in (Provvedimento 159674/2010) | Eligible for zero-rating on intra-EU supplies | Before issuing any zero-rated invoice to an Italian buyer |
| EORI Number | IT + 11-digit Partita IVA (e.g. IT01234567890) | Agenzia delle Dogane (ADM) | Customs operator registration for import/export | Any import or export activity involving Italy |
Key distinction between Partita IVA and VIES status: An Italian company can hold an active Partita IVA that is fully valid in the national database, while simultaneously not appearing in VIES. This is the most common cause of the "valid nationally, invalid on VIES" discrepancy. Italian companies must separately opt in to VIES registration with Agenzia delle Entrate under Provvedimento 159674/2010 — national VAT registration does not automatically trigger VIES registration.
Codice Fiscale vs. Partita IVA — not the same thing: The Codice Fiscale is a 16-character alphanumeric individual tax code (for example: BRVLSS85A01H501Q) issued to all individuals in Italy regardless of business status. The Partita IVA is the 11-digit company VAT number issued to VAT-registered businesses. For Italian companies, the 11 digits of the Partita IVA and the 11 numeric digits within the company's Codice Fiscale are the same sequence — but the Codice Fiscale has additional alphabetic characters. Company directors have a personal Codice Fiscale; the company itself has both a corporate Codice Fiscale and a Partita IVA.
The Partita IVA is assigned during Italian company registration — it is the gateway to all Italian VAT compliance and invoicing obligations.
How to Check — Tool Links + Step-by-Step
All three verification tools are free, instant, and require no registration or login. Use each one for its specific purpose.
Tool 1 — Check National Italian VAT (Partita IVA)
- Tool: Agenzia delle Entrate — Verifica Partita IVA
- URL: agenziaentrate.gov.it (navigate to: Servizi > Verifica Partita IVA)
- Free: Yes — no registration required
- What it checks: Whether the Partita IVA exists and is currently active in Italy's national VAT database
- Returns: Attiva (active), Cessata (deregistered/ceased), or Non esistente (does not exist)
- Critical limitation: This tool does NOT show VIES status. A result of "attiva" does not mean the company is registered for intra-EU trade — it only confirms national VAT registration
Tool 2 — Check VIES Registration (EU Intra-Community Trade)
- Tool: EU VIES Portal — European Commission
- URL: ec.europa.eu/taxation_customs/vies/
- Free: Yes — no registration required
- What it checks: Whether the Partita IVA is registered in the EU VIES database for intra-Community transactions
- Returns: "Yes, valid VAT number" (VIES registered) / "No, invalid VAT number" (not in VIES or number does not exist) / Service temporarily unavailable
- Use for: Every intra-EU B2B transaction before issuing or receiving a zero-rated invoice — check immediately before issuing the invoice and retain the result as evidence
Tool 3 — Check EORI Number (Customs)
- Tool: EU EORI Validator — European Commission
- URL: ec.europa.eu/taxationcustoms/dds2/eos/eorivalidation.jsp
- Free: Yes — no registration required
- What it checks: Whether a company is registered as an authorized economic operator for EU customs purposes
- Returns: Valid EORI / Invalid (not registered for customs)
- Italian EORI format: IT followed by the 11-digit Partita IVA — for example, IT01234567890. Most Italian companies with an active Partita IVA already have an EORI number in this format; check the EORI validator before assuming a separate EORI application is needed
What Your Result Means — A Decision Guide
Every combination of Agenzia delle Entrate and VIES results requires a specific business response. This decision table eliminates ambiguity.
| Agenzia delle Entrate Result | VIES Result | What It Means | Your Required Action |
|---|---|---|---|
| Attiva (active) | Valid VIES member | Company is active and eligible for zero-rating | Zero-rate the invoice; retain VIES printout with date as evidence |
| Attiva (active) | Invalid / not in VIES | Company is nationally registered but opted out of VIES, or VIES activation is pending | Charge 22% Italian VAT; advise customer to request VIES opt-in from Agenzia delle Entrate |
| Cessata (ceased/deregistered) | Any result | Company has been deregistered from Italian VAT | Do not transact without verification of successor entity; request updated details from counterparty |
| Non esistente (does not exist) | N/A | This Partita IVA number does not exist in the Italian system — likely a typo, transcription error, or fraud | Request the correct number from the supplier; escalate to your legal advisor if fraud is suspected |
VIES portal downtime procedure: The EU VIES portal experiences periodic technical downtime. If the portal is unavailable when you need to verify a counterparty, use the Agenzia delle Entrate national checker and document your verification attempt. Under EU VAT law and Italian implementation, documented good-faith verification using the national portal — with a screenshot of the VIES portal error, the date of the query, and the national portal result — is accepted when VIES is technically unavailable. Do not zero-rate without any verification step.
VIES opt-in processing delay: Italian companies that recently registered their Partita IVA need up to 30 days for their VIES registration to activate in the EU system, per Provvedimento AdE 159674/2010. In practice, activation takes 5–15 working days. A new Italian company showing "not in VIES" may simply be waiting for the opt-in to propagate — ask your Italian counterparty to confirm their VIES opt-in request date before concluding they are definitively not VIES-registered.
The 2020 Rule Change — Why VIES Status Now Matters More
This rule change is the most legally significant element of Italian VAT verification practice, and understanding it explains why VIES status matters differently today than it did before 2020.
The pre-2020 rule under EU VAT law treated VIES registration as a formal condition for zero-rating intra-EU supplies. In practice, this meant that if you zero-rated an invoice to a genuine business customer who was not in VIES, the VAT treatment could often be corrected, and penalties were applied for the administrative non-compliance rather than full VAT liability.
The post-2020 rule (EU Directive 2018/1910, implemented in Italy via D.Lgs. 192/2021, commonly called the "Quick Fixes") upgraded VIES registration to a substantive condition for zero-rating. The effect is clear and direct: if your Italian customer is not registered in VIES at the time of the supply, you are legally required to charge Italian VAT at 22% — regardless of whether the customer is genuinely a VAT-registered business, regardless of commercial agreements between the parties, and regardless of whether both parties intended the supply to be zero-rated.
The practical consequence for B2B suppliers to Italian businesses: A supplier who zero-rates an invoice to an Italian buyer that is not in VIES at the invoice date is liable for the uncollected 22% Italian VAT plus applicable penalties — even if the Italian buyer subsequently registers for VIES, and even if the Italian buyer is beyond dispute a legitimate taxable business. The seller bears the VAT risk entirely.
EU ViDA Reform (political agreement February 2025): The VAT in the Digital Age reform will introduce phased digital VAT reporting requirements between 2025 and 2035, including transaction-based real-time reporting in certain contexts. This reform does not change the current VIES substantive condition requirement — VIES registration remains a hard zero-rating condition during the ViDA implementation period and beyond.
Key takeaway for ongoing compliance practice: Check VIES before every intra-EU sale to an Italian buyer — not once at customer onboarding and then never again. VIES status is not permanent: Italian companies can deregister from VIES voluntarily, and Agenzia delle Entrate can remove VIES registration for compliance failures without notifying the company's trading partners. A company that was VIES-registered six months ago may not be today.
For any Italian VAT registration or compliance questions, our team handles Italian VAT registration and ongoing VAT advisory services.
Getting an EORI Number for Your Italian Company
EORI numbers are required for any company — Italian or foreign — importing goods into or exporting from the EU through Italian customs. The EORI number is the identifier that appears in all customs declarations.
Who needs an Italian EORI number: Any company making customs declarations at Italian customs — importing goods from outside the EU, exporting goods from Italy, or acting as a customs representative for shipments through Italian ports, airports, or land borders. This applies to both Italian companies and foreign companies using Italian customs facilities.
Italian EORI format: IT followed by the company's 11-digit Partita IVA — for example, IT12345678901. This format means that most Italian companies with an active Partita IVA already have an EORI number automatically derived from their VAT number. Before applying for a new EORI, verify the existing EORI using the EU EORI Validator with the IT + Partita IVA format.
Application for a new EORI (if not automatically assigned):
- Submit the application to Agenzia delle Dogane (ADM — Italian Customs Agency) via the ADM online portal
- Processing time: 1–5 working days
- Cost: free of charge
- Required documentation: Partita IVA and company registration certificate (visura camerale from CCIAA)
Non-EU company EORI: Foreign companies that import goods into Italy without an Italian subsidiary — and that therefore do not have an Italian Partita IVA — must apply directly to Agenzia delle Dogane for a non-EU EORI number. A customs agent or freight forwarder with Italian EORI authorization must typically be appointed to make Italian customs declarations on behalf of the non-EU operator.
Italian subsidiary of foreign parent: Each Italian legal entity requires its own EORI number. The foreign parent company's EORI number — even if valid in the EU — does not extend to or cover the Italian subsidiary's customs activity. Each entity files its own customs declarations under its own EORI.
Non-EU companies importing into Italy may need both an EORI number and a fiscal representative for Italian VAT purposes — see our local representative Italy page for the full picture on fiscal representative requirements alongside EORI.
FAQ
Q: How do I check if an Italian VAT number is valid?
Use two separate tools: (1) Agenzia delle Entrate Verifica Partita IVA at agenziaentrate.gov.it — confirms the number exists and is nationally active; (2) EU VIES Portal at ec.europa.eu/taxation_customs/vies/ — confirms whether the company is registered for intra-EU trade. Both tools are free, instant, and require no registration. Always use both tools for any intra-EU B2B transaction — the national tool alone is not sufficient to establish zero-rating eligibility.
Q: What is the difference between an Italian Partita IVA and a Codice Fiscale?
The Partita IVA is an 11-digit company VAT number assigned by Agenzia delle Entrate to VAT-registered businesses. The Codice Fiscale is a 16-character alphanumeric individual tax identifier — assigned to all individuals in Italy including directors, employees, and foreign nationals — similar in function to a national insurance number. For Italian companies, the numeric portion of the company's Codice Fiscale is identical to its Partita IVA; the Codice Fiscale adds alphabetic characters for individual identification.
Q: Why does an Italian VAT number appear valid nationally but not on VIES?
Italian companies must separately opt in to VIES registration with Agenzia delle Entrate under Provvedimento 159674/2010. National Partita IVA registration does not automatically activate VIES status. A newly registered company may take 5–30 days for its VIES opt-in to activate in the EU database. Companies that do not trade intra-EU may also choose to opt out of VIES — their national Partita IVA remains active but they do not appear in VIES. Since 2020, a company not in VIES cannot receive a zero-rated intra-EU invoice, regardless of their actual business status.
Q: What is an EORI number in Italy and who needs one?
An EORI (Economic Operators Registration and Identification) number is the customs registration identifier required for any company making customs declarations at EU customs points. The Italian EORI format is IT followed by the company's 11-digit Partita IVA. Most Italian companies with a Partita IVA already have an EORI in this format — verify using the EU EORI Validator before applying for a new one. New EORI applications to Agenzia delle Dogane are processed in 1–5 working days at no charge.
Q: Is it free to check an Italian VAT number?
Yes. All three verification tools — Agenzia delle Entrate Verifica Partita IVA, EU VIES Portal, and EU EORI Validator — are completely free to use and require no registration, account creation, or subscription. Results are returned instantly for the Partita IVA and VIES tools; EORI validation is equally instant. There is no cost to verify any number using these official government and European Commission platforms.
Q: How often should I re-check a customer's VIES status before issuing zero-rated invoices?
VIES status must be checked immediately before each invoice is issued — not once at customer onboarding and then relied upon indefinitely. Italian companies can deregister from VIES voluntarily at any time, and Agenzia delle Entrate can remove VIES registration for compliance failures without notifying the company's trading partners. A counterparty that was VIES-registered last quarter may not be today. Since the 2020 Quick Fixes reform (D.Lgs. 192/2021), a supplier who zero-rates an invoice to a buyer not in VIES at the invoice date bears full liability for the uncollected 22% VAT, regardless of previous VIES status. Save and date-stamp each verification as documentary evidence.
Q: What does VIES "service temporarily unavailable" mean and what should I do?
The EU VIES portal experiences technical downtime — typically displayed as "MSUNAVAILABLE" or "GLOBALMAXCONCURRENTREQ." When this occurs: use the Agenzia delle Entrate national Partita IVA checker to confirm the number is nationally active; screenshot the VIES error with the timestamp; note the date of the query attempt; and document your good-faith verification effort. Under Italian VAT practice, documented attempts using the national checker during VIES unavailability are accepted as evidence of reasonable diligence. Do not issue a zero-rated invoice without any verification step even if VIES is down.
Q: What is the VAT in the Digital Age (ViDA) reform and does it change VIES requirements?
EU ViDA (VAT in the Digital Age) is a reform package with political agreement reached in February 2025, introducing phased digital VAT reporting requirements between 2025 and 2035 — including real-time transaction-based reporting for certain B2B supplies and expanded obligations under the One Stop Shop. ViDA does not eliminate or replace the VIES substantive condition for zero-rating intra-EU supplies. VIES registration remains a hard legal requirement for receiving zero-rated invoices throughout the ViDA implementation period. The reform adds reporting layers on top of the existing VIES framework, not instead of it.
Q: How do I register an Italian company for VIES if it is not currently showing as active?
An Italian company must separately opt in to VIES registration with the Agenzia delle Entrate — national Partita IVA registration does not automatically activate VIES. The opt-in is typically done at Partita IVA registration (the standard model AA7/10 or ComUnica form includes a VIES opt-in checkbox). If missed at registration, the company must file a variation request (variazione dati) with the Agenzia delle Entrate to activate VIES. Processing takes 5–30 days for the opt-in to propagate in the EU VIES database under Provvedimento AdE 159674/2010. The commercialista typically manages this as part of initial Partita IVA setup.
Q: What happens if I invoice a customer without VIES status at zero-rate by mistake?
If you zero-rate an invoice to an Italian customer that was not VIES-registered at the invoice date, you are liable for the 22% Italian VAT that should have been charged — plus penalties of 90–180% of the omitted VAT amount. The fact that the customer is genuinely a VAT-registered business does not protect you. The customer may be able to recover the VAT after paying it to you, but first you must pay the principal VAT amount to the Agenzia delle Entrate. You can use ravvedimento operoso (voluntary correction) to reduce the penalty if you self-report the error promptly — reduction is 1/9 of base penalty within 90 days, declining as time passes.
Q: Do non-EU companies need an Italian EORI number to import goods through Italian customs?
Yes. Any company — Italian or foreign — making customs declarations at Italian customs entry points (ports, airports, land borders) needs an EORI number. Non-EU companies without an Italian Partita IVA must apply directly to the Agenzia delle Dogane (ADM) for a non-EU EORI. Additionally, non-EU importers may need to appoint an Italian fiscal representative for VAT purposes on imports — a separate requirement from the EORI registration. A customs agent with Italian EORI authorization can make customs declarations on behalf of a non-EU operator who lacks their own Italian EORI, but this requires a formal customs agency agreement.
Ready to Get Started?
Checking an Italian VAT number correctly requires two tools — the national Agenzia delle Entrate checker and the EU VIES Portal — and understanding the 2020 Quick Fixes rule that transformed VIES registration from an administrative formality into a hard legal condition for zero-rating. An "active" result on only the national checker is not sufficient for zero-rating intra-EU invoices.
If you need to obtain an Italian Partita IVA for your company, resolve a VIES opt-in issue for an Italian counterparty, or register for EORI ahead of Italian customs activity, our tax team in Milan and Rome handles SRL incorporation, Italian VAT registration, and ongoing VAT compliance. Contact us for assistance, or see our Italian accounting services for ongoing VAT compliance support.
Milan: Via Monte Napoleone 8, 20121 Milano — +39 02 8088 1240 Rome: Via del Corso 184, 00186 Roma — +39 06 4520 7330 Florence: Via de' Tornabuoni 17, 50123 Firenze — +39 055 264 8120 Email: info@company-italy.com
This page provides general information about Italian VAT verification and does not constitute legal or tax advice. Verify all VAT compliance decisions with a qualified Italian tax advisor.