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E-commerce without VAT number a mission impossible?

E-commerce without VAT number a mission impossible?

By Miriam Koudia

Published: 8 May 2025

Are you a freelancer and want to open an e-commerce? Do you want to know if it is possible to open an e-commerce without a VAT number?

Appvizer answers your questions in this article.

Read to the end to get all this information.😜

Is it possible to open an e-commerce in Italy without a VAT number?

In Italy, it is not possible to open an e-commerce without a VAT number, as sales without a VAT number are allowed as long as the activity is occasional, but there are certain limits.For our tax system, it is onlypossible to open an e-commerce business without a VAT numberif the activity is occasional (Art. 67 lette. i del D.P.R. n. 917/1986).

Therefore, to open an e-commerce, a VAT number is absolutely necessary.

Every time a person sells a product, he has to issue an invoice to the customer in which there is information related to him such as his name and surname, a description of the product, the price, and the date and place where the sale was made.

In addition, an e-commerce seller is obliged to declare his income in order to comply with the tax system.

Regular online selling and occasional online selling: the differences

To begin with, it is necessary to understand what occasional activity means, as it is often difficult to make the difference between occasional and habitual activity, since there are no well-defined limits.The tax agency has explained that an activity can be considered habitual and not occasional even if it is a single business, but one that brings in a high economic income.

An activity is considered occasional when it is not carried out over a long period of time and must have taken place in an unplanned and occasional manner.

An occasional activity cannot have an e-commerce site, as in this case the activity is organised and certainly with a very long duration, creating a website is certainly not done for a quick and occasional activity, as it requires thought, several operations and a long study to understand which functionalities to include and which strategy to use, and requires several operations.

In addition, marketing campaigns cannot be done for an occasional activity, since the activities for which a marketing campaign is done are designed to last.

Furthermore, this type of activity cannot involve the purchase of goods to resell them later to consumers. As regards turnover limits, there is no law stipulating the maximum turnover that an occasional activity should have. Moreover, Article 67 of the Tir (Presidential Decree No. 917/1986) stipulates that occasional activities must be included in the tax declaration.

When is it necessary to open a VAT number?

Before you decide to open an e-commerce business, you need to think about carrying out all the procedures related to invoicing.In Italy, sales on the Web (in marketplaces or on a company's own site) and classic sales are regulated by the same law, the BersaniDecree (Legislative Decree 114/98), which, with Art. 21.

The opening of a VAT number is necessary when the activity is not considered occasional and when it leads to a high turnover.Setting up a company is obligatory if you want to continue your activity without having constraints.

How to open a VAT number for e-commerce

First of all, you have to make a choice between the ATECO code for e-commerce and the tax regime for e-commerce. For this reason, it is often a good idea to call on experts in the field to help you open a VAT number.

Before opening a VAT number, there are three steps that should not be skipped:

  1. Fill out the SCIA and submit it to the municipality of residence.Regarding the address there is often no location as it is an online business, so you can give your home address.
  2. Registration with the Trade Register: to be able to sell either classically or online, it is necessary to be registered with the online Chamber of Commerce, the cost is approximately 140 euros.
  3. Registration with the Separate Management Company INPS.

With regard to opening a VAT number, there are two possibilities:

  1. Using the ateco code, you need to determine the sector and the activity carried out.
  2. Using the Tax Regime.

The main disadvantages of applying the flat-rate regime are the loss of the benefit of IRPEF tax deductions and the impossibility of deducting the costs incurred as the flat-rate tax is determined on a percentage of revenue.

Tax regime for online sales

For those who do not have a very high turnover, the ideal solution is the flat-rate regime, which allows them to benefit from many tax advantages such as: VAT exemption, exemption from esterometer a reduction on taxes, exemption from electronic invoicing, exemption from IRAP and exclusion from the application of sector studies. However, the rules used in the register of receipts remain in force.

However, this regime has some disadvantages, such as the loss of the benefit of IRPEF tax deductions and there is no possibility of deducting what costs are incurred, as the tax is a flat-rate cost taking into account the revenue obtained. In order to qualify for the flat-rate scheme, one must not exceed EUR 65,000 per year, which is the maximum threshold

Social security contributions for e-commerce

The owner of an online shop must also pay social security contributions and must therefore be enrolled in the INPS separate management scheme. There are two types of contributions: fixed contributions cost approximately EUR 3600 and can be paid in four instalments, and percentage contributions at a rate of 24% on taxable income (percentage contributions are only paid on the percentage that exceeds the minimum income threshold).

Prerequisites for opening an online e-commerce without a VAT number the administrative requirements of an e-commerce

First of all, opening an e-commerce business without a VAT number is only possible, as mentioned above, when the activity is occasional:

  1. The turnover must not exceed the amount of 5000 euro in one year
  2. the activity must not be large and of long duration
  3. It must be the e-commerce owner who produces the object or product. So no employees must be employed
  4. You cannot have an online store
  5. No advertising campaigns
  6. A receipt must be given to each customer and if the amount of the sale exceeds 77.47 euro, a two-euro revenue stamp must be affixed.

These receipts are useful for the 730 declaration.

Reading this article, you will have realised that if your dropshipping activity is not occasional, you are obliged to open a VAT number. However, there are cases where it is not obligatory to open a VAT number, but these are rare and if you want to sell for a long duration and continue to benefit from your activity, it is very difficult to comply with the conditions. That is why it is highly recommended to open it before starting your online business to avoid having problems later on.

Article translated from Italian