Not all those who intend to start an economic activity will be able to resort to the new method. The service will be intended exclusively for natural persons who undertake an artistic or professional activity in Italy, provided that they are not required to register in the Business Register or in the Administrative Economic Repertoire (REA). A further requirement concerns the absence of the obligation to present the Single Communication for the birth of the company, regulated by article 9 of legislative decree no. 7 of 2007. The procedure will therefore be reserved for professionals and artists who operate independently and satisfy both conditions. Activities for which specific Chamber of Commerce requirements are required will be excluded.
The request can be forwarded by entering the reserved section of the Revenue Agency portal. From here, the taxpayer will have access to an assisted path to communicate the data necessary to open the tax position. The information to be provided will correspond to that provided by the AA9/12 form, used by natural persons to declare the start, modification or cessation of an activity for VAT purposes. The new functionality will allow you to compile and send documentation through the same digital environment. Once the required checks have been completed, the system will be able to proceed with assigning the VAT number, without requiring a further step to obtain the number.
Before accepting the application, the platform will carry out a series of automated checks. The objective will be to identify any errors in the compilation, ensure that all the mandatory information has been entered and compare what has been declared with the elements already registered in the tax registry. It will also be verified that the applicant actually meets the requirements to use the simplified procedure. The attribution of the VAT number will be subject to passing these checks. In the presence of irregularities that prevent acceptance of the declaration, the system will communicate the negative outcome, specifying the reasons.
The transition to the new digital mode will not lead to changes in the deadlines established by the legislation. Anyone who starts a professional or artistic activity must continue to communicate its start within 30 days from the date of actual opening. In fact, the provision specifies that the date indicated in the declaration cannot date back more than one month before the time of sending. The deadline for submitting the AA9/12 form, provided for by article 35 of Presidential Decree no., will therefore remain unchanged. 633 of 1972. The simplification will affect the methods of transmitting the request, without changing the temporal obligations borne by the taxpayer.
At the end of the procedure, the interested party will be able to consult the documentation relating to their application. If successful, a receipt containing the assigned VAT number will be available. However, if the request does not pass the automatic checks, a reject document will be produced indicating the anomalies found. In the personal area it will also be possible to view the declaration sent and follow the processing status of the case.
To inform the taxpayer of the availability of receipts, the Agency will use two channels: a communication within its website and a notification sent via App IO, the digital access point to Public Administration services.
The new service will also have to comply with European provisions on the protection of privacy. The Revenue Agency provision clarifies that the information collected during the procedure will include personal, fiscal, accounting data and data relating to the applicant's financial situation. Their use will be limited to the operations necessary to manage the application and fulfill legal obligations. The Agency will be the owner of the processing of personal data, while the technological management will be entrusted to Sogei, the company that deals with the tax registry information system. The information will be kept for the period necessary for the intended purposes and protected through specific security measures. The Financial Administration has also carried out a data protection impact assessment, as required by the European Privacy Regulation (GDPR).
To actually use the new tool it will be necessary to wait for its activation. The provision signed on 5 November 2026, in fact, establishes the operating methods of the service, but does not indicate a precise date for the debut of the platform. According to the provisions of point 2.1 of the document, the start will be communicated through a specific notice published on the Revenue Agency portal. Only starting from the date announced by the Financial Administration will taxpayers who meet the requirements be able to use the new procedure to request the opening of their VAT number online.
