The VAT number is the tool through which self-employed workers, freelancers and companies can operate in full compliance with the Italian tax regime.
In terms of structure, the VAT number consists of an 11-digit code that uniquely identifies the taxpayer, be it a natural or legal person:
The first 7 digits link the VAT number to the taxpayer holder
The next 3 digits are used for territorial identification by the Revenue Agency
The last digit is a control number
The VAT number can also coincide with the tax code, when and only if the activity is represented by a natural person.
Internationally, the abbreviation of the country of origin is placed in front of the VAT code (or VAT number): for example, Italian VAT numbers will start with the abbreviation IT followed by 11 digits.