How much does it cost to open a VAT number in Italy?
Opening a partita IVA in Italy is free: the declaration to the Agenzia delle Entrate costs nothing. The real cost comes afterwards and recurs: an accountant averages EUR 400-1,500 a year, and social-security contributions run from 26.07% of income under the Separate Management up to fixed minimums of about EUR 4,200 a year for craftspeople and traders.
Verifiable answer
Opening a partita IVA in Italy is free: the declaration to the Agenzia delle Entrate costs nothing. The real cost comes afterwards and recurs: an accountant averages EUR 400-1,500 a year, and social-security contributions run from 26.07% of income under the Separate Management up to fixed minimums of about EUR 4,200 a year for craftspeople and traders.
- How much does it cost to open a VAT number in Italy?
- €1,200 / year
- €0 – €5,000
- Italy
- 23 July 2026
- Confidence: Medium
- Free opening of the VAT number at the Agenzia delle Entrate; Enrolment in the INPS Separate Management or the craftspeople/traders scheme; Assignment of the number and the activity's ATECO code
- The accountant's fee, optional but almost always present; Social-security contributions, proportional to income or with a fixed minimum; The substitute tax on income (5% or 15% in the flat-rate regime), which is a tax on profit; Chamber of Commerce registration and annual due for business (not professional) activities
- The type of social-security scheme: Separate Management, craftspeople/traders, or a professional fund; Whether you use a traditional accountant or an online service; Your income, on which contributions and tax are calculated; Whether the activity is a business (with the Chamber of Commerce) or self-employment
- 3 sources
Official price versus real cost
Official price
€0
/ year
Difference+€1,200 (+0%)
Real cost
€1,200
€500 – €5,000
The official opening price is zero, and it is true: nobody pays anything to obtain the VAT number. But it is also the least useful fact, because the cost of a partita IVA is not the opening, it is the upkeep. Between an accountant and social-security contributions, the real annual cost of a flat-rate business typically lands around EUR 1,200, and for craftspeople and traders the minimum contributions alone can exceed EUR 4,000 a year even without earning anything. The gap between the advertised zero and these figures is exactly what wrecks the budgets of people who open a VAT number looking only at the opening cost.
Short answer
The opening price is zero; what matters is the annual running cost of advice and contributions, which almost nobody counts before starting.
The partita IVA is the textbook case of official price versus real cost, which is why it deserves attention. Opening one costs nothing: the declaration of start of activity to the Agenzia delle Entrate and the assignment of the number are free, and people searching for what it costs to open a VAT number often stop there, reassured by the zero. But that zero is the least important item. The real cost of a partita IVA is recurring and begins the following month: the accountant who keeps the books, the social-security contributions owed to INPS or a professional fund, the substitute tax on income. It is these, not the opening, that decide whether a business stands up. This guide puts the zero of opening next to the real annual cost, because confusing the two is what wrecks the budgets of people starting out.
What is included
- Free opening of the VAT number at the Agenzia delle Entrate
- Enrolment in the INPS Separate Management or the craftspeople/traders scheme
- Assignment of the number and the activity's ATECO code
What is not included
- The accountant's fee, optional but almost always present
- Social-security contributions, proportional to income or with a fixed minimum
- The substitute tax on income (5% or 15% in the flat-rate regime), which is a tax on profit
- Chamber of Commerce registration and annual due for business (not professional) activities
How the price breaks down
| Item | Type | Frequency | Minimum | Typical | Maximum |
|---|---|---|---|---|---|
| Opening the VAT numberThe declaration of start of activity at the Agenzia delle Entrate and the assignment of the number are free. This is the official price: zero. | Compulsory | one-off | — | €0 | — |
| AccountantThe annual fee for the bookkeeping and tax handling of a flat-rate business. Optional in theory, in practice almost always present. It is the most variable item in the total. | Optional | per year | €400 | €400 | €1,500 |
| Social-security contributionsFor professionals without a pension fund, the INPS Separate Management applies 26.07% of income: there is no fixed minimum, you pay in proportion. Craftspeople and traders instead have fixed minimum contributions of around EUR 4,200 a year, due even at zero turnover. | Optional | per year | €0 | €0 | €4,200 |
What the price depends on
- The type of social-security scheme: Separate Management, craftspeople/traders, or a professional fund
- Whether you use a traditional accountant or an online service
- Your income, on which contributions and tax are calculated
- Whether the activity is a business (with the Chamber of Commerce) or self-employment
Hidden costs
- For craftspeople and traders, the minimum contributions are due even at zero turnover
- The first year often means contributions on an estimated income, with a later adjustment
- Closing an inactive VAT number has formalities and, if forgotten, penalties
- E-invoicing software and a certified email address, mandatory for many activities
Three realistic scenarios
Economy scenario
€500
A professional in the Separate Management just starting out, bookkeeping handled by a cheap online service, low income and proportionally modest contributions.
Typical scenario
€1,200
A flat-rate business with a traditional accountant on an average fee and contributions in line with a settled starting income. This is where most new flat-rate businesses will recognise themselves.
Business scenario
€5,000
A business registered with the Chamber of Commerce, under the craftspeople or traders scheme, with fixed minimum contributions, the chamber due and more structured advice.
How to spend less
- If you are a professional without a fund and just starting, the Separate Management has no fixed minimum: you pay contributions only in proportion to what you earn.
- Flat-rate craftspeople and traders can ask INPS for a 35% reduction on the minimum contributions: it must be requested explicitly, it is not automatic.
- Compare several accountants or online bookkeeping services for flat-rate businesses: the price range is wide and flat-rate handling is simple.
- Do not open the VAT number before you need it: for genuinely occasional work below certain thresholds it may not be required, and every open year costs contributions and advice.
Frequently asked questions
Is opening a VAT number really free?
Yes. The declaration of start of activity to the Agenzia delle Entrate and the assignment of the VAT number carry no cost. Anyone charging you to open one is selling assistance, not meeting a requirement: you can open it yourself. The point is that the free opening is the least relevant part of the overall cost, which is made of recurring advice and contributions.
How much does it cost to keep a VAT number per year?
It depends heavily on the scheme. For a flat-rate professional the typical cost is around EUR 1,200 a year between accountant and contributions, but it can fall below EUR 500 for someone using online services with low income under the Separate Management. For craftspeople and traders the fixed minimum contributions alone exceed EUR 4,000 a year, due even at zero turnover: this is the item that surprises people most.
Do I have to have an accountant?
It is not a legal requirement, but in the flat-rate regime it is almost always the sensible choice: handling is simplified and online bookkeeping services for flat-rate businesses cost little. Doing it all yourself is possible but exposes you to errors that cost more than the saving. It is the one significant optional item in the total, and also the most variable.
Are contributions due even if I do not invoice anything?
It depends on the scheme. Under the Separate Management, typical of professionals without a fund, no: they are paid only in proportion to what you earn. For craftspeople and traders, however, the minimum contributions are fixed and due even at zero turnover, around EUR 4,200 a year in 2026. This is the most important difference to understand before choosing the type of activity.
How much does it cost to close a VAT number?
Closing itself is free, like opening, and is done with a declaration to the Agenzia delle Entrate. The real cost is not closing it: a VAT number left open and inactive keeps generating formalities and, for craftspeople and traders, minimum contributions. If you have stopped trading, closing it in good time avoids costs that would otherwise keep accruing.
Sources and methodology
How we worked it out
The free opening is confirmed by the Agenzia delle Entrate portal. The Separate Management rate (26.07% in 2026 for professionals without a fund) and the minimum contributions for craftspeople and traders come from INPS references. The accountant's fee is not an administered amount — professional tariffs have been unregulated since 2012 — so it is given as an observed market range from industry sources, not an official figure. The total excludes the substitute tax on income (5% for the first five years, then 15% in the flat-rate regime), which is a tax on profit rather than a fixed running cost.
Why this confidence level
Medium confidence: the free opening and the contribution rates are certain public data, but the overall real cost depends heavily on the type of activity, the social-security scheme and the adviser's fee, which is an unregulated market price. So we publish a wide range rather than a single figure.
Opening a VAT number with the Agenzia delle Entrate is free of charge
Agenzia delle Entrate — Casa e attività: apertura della partita IVA (opens in a new tab)
Agenzia delle Entrate · Public authority · Verified on 23 July 2026
Official portal accessed on 23 July 2026: the declaration of start of activity and the assignment of the VAT number carry no fee. The real costs come from advice and contributions, not from the opening itself.
Authority5/5
Separate Management contribution rate at 26.07% for professionals without a pension fund in 2026
INPS — Gestione separata: aliquote contributive (opens in a new tab)
INPS · Public authority · Verified on 23 July 2026
Institutional reference for the INPS Separate Management rate applied to professionals without their own pension fund, the main contribution item for flat-rate professionals.
Authority5/5
Market ranges for a flat-rate accountant's fee, roughly EUR 400-1,500 per year
Partita IVA: costi fissi annuali 2026 (opens in a new tab)
TurboTasse · Company price list · Verified on 23 July 2026
An industry source used only for the advisory-fee range, which is not an administered amount. The tax and contribution figures come from the public sources.
Authority2/5
Revision history
First published on 23 July 2026, with the free opening verified on the Agenzia delle Entrate portal and the 2026 contribution rates from INPS references. The accountant's fee is given as an observed market range.
- 23 July 2026
- 23 July 2026
- 23 October 2026
What did you actually pay?
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