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Registering in the Italian VIES archive for intra-EU transactions

To carry out intra-EU transactions a VAT-registered business must be included in the VIES archive (VAT information exchange system). The option is expressed when opening the VAT number, in the « Operazioni Intracomunitarie » field of box I of form AA9 (sole traders and self-employed) or AA7 (other entities), or later through the Agenzia delle Entrate's online services, directly or via an intermediary. Inclusion is immediate once the option is received; revocation is online only, and anyone who files no recapitulative statements for four consecutive quarters is removed by the Agenzia.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 15 min

This content is part of the path: Selling abroad with Italian VAT· Step 5 of 9· Next step: Issuing an Italian e-invoice through the Exchange System (SdI)

Deadlines

When opening the VAT number
Option in box I of form AA9 or AA7
At any time
Online request for inclusion for those who did not ask at the start, or revocation of the option
Four consecutive quarters without recapitulative statements
The Agenzia removes the business from VIES, after notifying it
Sixtieth day after the notice
Removal by the Agenzia takes effect

Documents to prepare

  • The VAT number (partita Iva)
  • Credentials for the Agenzia's online services (SPID, CIE, CNS or Entratel/Fisconline), or an authorised intermediary
  • For non-residents with a tax representative, the guarantee required by article 35(7-quater) of Presidential Decree no. 633/1972
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

  • Everyone carrying on a business, art or profession in Italy, or setting up a permanent establishment there, who wants to carry out intra-EU transactions
  • Non-residents identified directly for VAT with form ANR, or through a tax representative
  • Non-commercial bodies that are not taxable persons, for which ticking box « C » of section A of form AA7 counts as the option
  • Anyone already holding a VAT number who did not request inclusion when starting the business

Worked example

Davide Russo, a carpenter in Udine, starts selling to Austria

Davide opened his VAT number in 2024 without ticking the « Operazioni Intracomunitarie » field in box I of form AA9. In October 2026 a shop in Graz with an Austrian VAT number orders a set of tables from him. Before invoicing, Davide requests inclusion in VIES through the Agenzia delle Entrate's online services: his VAT number is entered in the archive as soon as the option is received, and he checks it with the online verification service. From then on he files Intrastat recapitulative statements for his intra-EU supplies: if he filed none for four consecutive quarters, the Agenzia would notify him of his removal, effective from the sixtieth day after the notice.

How to fill it in, step by step

  1. If you are opening your VAT number, fill in the « Operazioni Intracomunitarie » field in box I of form AA9 (individuals) or AA7 (other entities).
  2. If your VAT number is already active, request inclusion through the Agenzia delle Entrate's online services, directly or via an authorised intermediary.
  3. If you use an intermediary, ask for a copy of the receipt issued by the Agenzia.
  4. If you are a non-resident with a tax representative, first lodge the guarantee under article 35(7-quater) of Presidential Decree no. 633/1972 with the Provincial Directorate office for the representative's tax domicile.
  5. Check that you have been included with the online VAT number verification service.
  6. File the recapitulative statements of intra-EU transactions regularly, so as not to be removed.
  7. If you no longer intend to carry out intra-EU transactions, communicate the revocation of the option, online only.

Good to know

  • The Agenzia enters the VAT number in VIES immediately upon receiving the option.
  • The position of those included is monitored over time, with formal checks on the regular filing of recapitulative statements.
  • Removal for failing to file statements is preceded by a notice and takes effect from the sixtieth day after its date.
  • Direct online filing is also available to non-residents identified directly for VAT.
  • Your VIES registration status can also be read in the cassetto fiscale.
  • An EU customer's or supplier's VAT number can be checked on the European Commission's VIES service.

Common mistakes

  • Invoicing a customer in another Member State before being included in VIES.
  • Assuming that opening the VAT number is enough: without the option in box I or a later request you are not in VIES.
  • Revoking the option at the counter: revocation is online only.
  • Neglecting recapitulative statements: after four consecutive quarters without any you are removed.
  • For non-residents with a tax representative, forgetting the guarantee, without which inclusion cannot take place.

Frequently asked questions

Do I need VIES registration to sell to a business in another EU country?

Yes: to carry out intra-EU transactions VAT-registered businesses must be included in the VIES archive.

How do I join VIES if I already have a VAT number?

Through the Agenzia delle Entrate's online services, directly or via an authorised intermediary. Inclusion is immediate once the option is received.

Can I be removed from VIES?

Yes, at your request by revoking online, or by the Agenzia if you file no recapitulative statement for four consecutive quarters: you receive a notice and removal applies from the sixtieth day after it.

How do I check that I am in VIES?

With the online VAT number verification service; the registration status is also shown in the cassetto fiscale.

Go further

Related forms

Official sources

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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.