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Opening an Italian VAT number as an individual (form AA9/12)

An individual starting a professional activity, or another activity that does not require registration in the Companies Register (Registro delle imprese), opens a VAT number (partita Iva) by completing form AA9/12 and filing it with the Agenzia delle Entrate within 30 days of starting: by certified email (PEC), in person by appointment, by registered post or online from the reserved area. Anyone starting a business or craft activity, and every company, goes instead through the Comunicazione Unica to the Companies Register.

Up to date for 2024 — verified on September 24, 2026Official procedure, no printed formGuide: about 30 min

This content is part of the path: Starting a business under the flat-rate regime· Step 8 of 12· Next step: Registering or updating an Italian business with the Single Communication (ComUnica)

Deadlines

Within 30 days of starting the activity
Filing form AA9/12 to open the VAT number
Within 30 days of the change or cessation
Filing form AA9/12 to change the details or close the VAT number

Documents to prepare

  • Form AA9/12 completed, for instance with the Agenzia's compilation software
  • The start date of the activity, from which the 30 days run
  • A valid identity document, to attach as a copy if the form is signed by hand or sent by registered post
  • A PEC address and, if possible, a digital signature; or access to the Agenzia's reserved area, or a delegated intermediary
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Individuals starting a professional activity or another activity for which registration in the Companies Register or the REA is not compulsory
  • The same individuals when a detail given at the start of the activity changes or when they stop: same form, same 30-day deadline
  • Not for business or craft activities: opening, changes and closure go through the Comunicazione Unica d'impresa, together with registration in the Companies Register or the REA
  • Not for entities other than individuals, which use form AA7/10 and, if they must register in the Companies Register or the REA, the Comunicazione Unica

Worked example

Elena Ricci, a psychologist in Florence, opens her VAT number

Elena starts her professional activity on 2 March 2026. She completes form AA9/12 with the Agenzia's software, signs it digitally and on 20 March sends it by PEC to a Provincial Directorate with the subject « Dichiarazione di inizio attività »: the return counts as filed that day, within the 30 days, and her VAT number is sent to the same PEC address. Her brother Luca, who is opening a small building firm, does not use form AA9/12: he goes through the Comunicazione Unica to the Companies Register.

How to fill it in, step by step

  1. Check that your activity does not require registration in the Companies Register or the REA: if it does, use the Comunicazione Unica d'impresa.
  2. Complete form AA9/12, for instance with the compilation software provided by the Agenzia.
  3. Sign it digitally or by hand, attaching in the latter case a copy of the signer's identity document.
  4. File it within 30 days of starting: by PEC to any Provincial Directorate with the subject « Dichiarazione di inizio attività », in person at an office after booking an appointment, by registered post to an office with a copy of your identity document, or through the web service in your reserved area.
  5. Keep the receipt: by PEC and by registered post the return counts as filed on the day it is sent, and the VAT number is notified to the PEC address used.
  6. For any later change of details or for closure, file form AA9/12 again within 30 days, with the PEC subject « Variazione attività » or « Cessazione attività ».

Good to know

  • A PEC request can be sent to any Provincial Directorate; the Agenzia publishes the list of addresses.
  • In person you can go to any Agenzia office, or send someone with a proxy, after booking an appointment.
  • The form can also be prepared and sent by a delegated intermediary.
  • A person not resident in the European Union or the European Economic Area who appoints a tax representative files form AA9/12 only with the office competent for the representative's tax domicile, with the required statement of requirements and guarantee.
  • Before opening the VAT number, the requisiti-regime-forfettario calculator checks whether you meet the conditions of the flat-rate regime.

Common mistakes

  • Using form AA9/12 for a business or craft activity, which goes through the Comunicazione Unica to the Companies Register.
  • Counting the 30 days from receipt rather than from the start of the activity.
  • Sending by PEC a hand-signed form without attaching a copy of the identity document.
  • Forgetting to report with the same form, within 30 days, a change of details or the end of the activity.

Frequently asked questions

When must the VAT number be opened?

Within 30 days of the start of the activity, by filing form AA9/12 with the Agenzia delle Entrate.

How is form AA9/12 filed?

By PEC to any Provincial Directorate with the subject « Dichiarazione di inizio attività », in person at an office by appointment, by registered post with a copy of your identity document, or through the web service of the reserved area after preparing it with the Agenzia's software.

Do craftsmen or companies use form AA9/12?

No. Business or craft activities go through the Comunicazione Unica d'impresa, which also handles registration in the Companies Register or the REA; companies use form AA7/10, included in the Comunicazione Unica when they must register.

How is a VAT number closed?

With the same form AA9/12, within 30 days of ceasing the activity; by PEC the subject is « Cessazione attività ».

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.