Complete guide to Italy's two tax identifiers — Codice Fiscale (16-character personal TIN) and Partita IVA (11-digit VAT number). Formats, registration, verification, e-invoicing, and compliance for residents and foreign businesses.
Learn about the VAT (IVA) rules in Italy for businesses with our country guide — the 22% standard rate and the 10%, 5% and 4% reduced rates, why Italy has no registration threshold at all, split payment and domestic reverse charge, the LIPE/liquidazione filing calendar, mandatory SdI e-invoicing, and the penalties and ravvedimento operoso regime.
Learn all about SDI (Sistema di Interscambio) in this comprehensive guide, including how it works and why it's important.