In Italy, opening the VAT number is mandatory in all cases in which the professional or business activity is carried out on a regular and continuous basis.
Furthermore, the VAT number is required for each person who wants to issue an invoice for a good sold or a service provided. For this reason opening the VAT number is one of the fundamental steps to start a business.
Otherwise, if the activity is carried out on an occasional and non-continuous basis, or as an occasional service, it is possible to operate without a VAT number, using the withholding tax. In this case, the activity in question must not be carried out for more than 30 days a year for each client and must not continue constantly over time, and for a maximum ceiling of €5,000 gross annual revenue. For more information on one-time performance, we recommend you take a look at our blog.
If, on the other hand, you wish to learn more about how to open a VAT number, you can consult our guide on how to open a VAT number or book a call with our experts, who will help you understand whether opening a VAT number is the right way for you and how do it quickly and safely with Xolo.