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Direct VAT identification of non-residents in Italy (form ANR/3)

A business or professional not resident in Italy, operating in another EU Member State or in a non-EU country bound to Italy by mutual assistance instruments on indirect taxes, can obtain an Italian VAT number by identifying directly (article 35-ter of Presidential Decree no. 633/1972). It files form ANR/3 before carrying out any transaction taxable in Italy, only with the Pescara operations centre, in person or by registered post; the same form is then used for changes and for cessation, within 30 days.

Up to date for 2013 — verified on September 25, 2026Official procedure, no printed formGuide: about 30 min

Deadlines

Before any transaction taxable in Italy
Filing of form ANR/3 for direct identification and allocation of the VAT number
Within 30 days of the change or cessation
Filing of the same form ANR/3 to report a change of data or the cessation of the activity

Documents to prepare

  • Form ANR/3, filled in and signed
  • A photocopy of the declarant's identity document, when sending by registered post
  • The certificate showing VAT taxable person status in the home State, when sending by registered post
  • The code of the economic activity you intend to carry on
  • For a person delegated to file at the office, the delegation
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

  • Non-residents, individuals or other entities, carrying on a business, art or profession in another EU Member State who intend to carry out VAT-relevant transactions in Italy, fulfilling the resulting obligations and exercising the resulting rights themselves
  • Non-residents operating in a non-EU country with which legal instruments of mutual assistance on indirect taxation exist
  • It does not concern those resident in Italy or setting up a permanent establishment there, who open a VAT number with forms AA9/12 or AA7/10, nor those appointing a tax representative, who also uses those forms

Worked example

Claire Martin, a graphic designer registered for French VAT, needs to operate in Italy

Claire works in Nice and is a VAT taxable person in France. Before her first transaction taxable in Italy she decides to identify directly, without appointing a tax representative. She fills in form ANR/3 with the software provided by the Agenzia, signs it and sends it by registered post to the Pescara operations centre, enclosing a photocopy of her identity document and the certificate showing her status as a VAT taxable person in France: the declaration counts as filed on the day it is posted, and she is allocated an Italian VAT number. In the form she also requests inclusion in the VIES archive. When she moves the following year, she files a new ANR/3 reporting the change within 30 days, this time online.

How to fill it in, step by step

  1. Check that direct identification applies to you: activity carried on in another EU Member State or in a non-EU country with mutual assistance instruments on indirect taxes.
  2. Download form ANR/3 and its instructions from the Agenzia delle Entrate's « Modello e istruzioni » page, or use the filling software; the form also exists in English, German and Slovenian.
  3. Enter the code of the economic activity you intend to carry on.
  4. If you intend to carry out intra-EU transactions, request inclusion in the VIES archive in the same declaration.
  5. File the form, before any transaction taxable in Italy, with the Agenzia delle Entrate - Centro operativo di Pescara, via Rio Sparto n. 21, 65100 Pescara: in person at the office (also through a delegated person) or by registered post.
  6. When sending by registered post, enclose a photocopy of the declarant's identity document and the certificate showing VAT taxable person status in your own State.
  7. For any change to the declared data or for the cessation of the activity, file form ANR/3 again within 30 days, in the same ways or online, directly or through an authorised intermediary.

Good to know

  • A declaration sent by registered post counts as filed on the day it is shown to have been posted.
  • The first identification is filed only with the Pescara operations centre; for declarations of change or cessation, online filing is also accepted.
  • Direct identification is one of two routes for non-residents; the other is appointing a tax representative, who files form AA9/12 or AA7/10 (see the guide on opening a VAT number).
  • Form ANR/3 was approved by the measure of 28 December 2009; the instructions on the Agenzia's page are updated to 2 August 2013.

Common mistakes

  • Carrying out the first taxable transaction in Italy before filing form ANR/3.
  • Sending the form to an office other than the Pescara operations centre.
  • Posting the form without the copy of the identity document or without the certificate of VAT taxable person status in the home State.
  • Using forms AA9/12 or AA7/10, which are for residents and tax representatives, for a direct identification.
  • Forgetting to report a change of data or the cessation with form ANR/3 within 30 days.

Frequently asked questions

Who can identify directly for VAT in Italy?

Non-residents carrying on a business, art or profession in another EU Member State or in a non-EU country with which legal instruments of mutual assistance on indirect taxation exist.

Where is form ANR/3 filed?

Only with the Agenzia delle Entrate - Centro operativo di Pescara, via Rio Sparto n. 21, 65100 Pescara, in person at the office (also through a delegated person) or by registered post.

When must the declaration be filed?

Before carrying out any transaction taxable in Italy. Changes and cessation are reported within 30 days of the event.

Can I carry out intra-EU transactions with a VAT number obtained through ANR/3?

Yes, if you request inclusion in the VIES archive, which non-residents filing a direct identification declaration are entitled to do.

Can changes be filed online?

Yes: declarations of change of data or cessation of activity can be filed online, directly or through authorised intermediaries.

Go further

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.