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E-commerce without a VAT number a mission impossible?

E-commerce without a VAT number a mission impossible?

By Miriam Koudia

Published: May 8, 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 some limits.For each case, the tax requirements and implications are different.For our tax system, it is onlypossible to open an e-commerce without a VAT numberif the activity is occasional (Art. 67 lette. i of Presidential Decree No. 917/1986).

So in order to open an e-commerce you absolutely have to open a VAT number.

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 first and last name, the description of the product,the price and the date and place where the sale was made.

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

Habitual 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, as there are no well-defined limits.The Internal Revenue Service has explained that an activity can be considered habitual and not occasional even though 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 duration of time and must have occurred in an unplanned and occasional manner.

An occasional activity cannot own an e-commerce site, as in this case the activity is organized 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 figure out what features to include and what strategy to use and requires several operations.

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

In addition, this type of activity cannot involve buying goods to resell them later to consumers. As for turnover limits, there is no law stipulating the maximum turnover that an occasional activity should have. In addition, according to 'art. 67 of the Tir (Presidential Decree No. 917/1986) provides that occasional activities should be included in the tax return.

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 site of your own to the company) and classic sales are regulated by the same law the Bersani Decree(Legislative Decree 114/98), which, with Art. 21.

Opening a VAT number is necessary when the activity is not considered occasional and when the latter leads to the entry of a high turnover.Establishing a company is mandatory if you want to continue in your business without having constraints.

How to open a VAT number for e-commerce

You must first make a choice between the ATECO Code for e-commerce and the tax regime for e-commerce.For this it is often advisable to use experts in the field to be accompanied in opening 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. Register with the Business Registry: in order to sell either classically or online you need to be registered with the online chamber of commerce the cost is about 140 euros.
  3. Registration with the INPS Separate Management.

As for 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 related to the application of the flat-rate regime concern the loss of the benefit of IRPEF tax deductions and the inability to deduct the costs incurred since the substitute tax is determined on a flat rate basis on a percentage of revenues.

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, an 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 place.

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, since the tax has a flat rate cost taking into account the revenues obtained. To be eligible for the flat-rate scheme, one must not exceed 65,000 euros annually, 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. The contributions are of two types the fixed ones of a cost of about 3600 euros and can be paid in four installments and the percentage contributions with a rate at 24 percent on taxable income (Percentage contributions are paid only on the percentage that exceeds the minimum income threshold).

Requirements needed to open an online e-commerce without a VAT number the administrative requirements of an e-commerce

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

  1. The turnover must not exceed the amount of 5000 euros in a year
  2. The activity must not be large and of long duration
  3. It must be the e-commerce owner who produces the item or product. Therefore, no employees must be employed
  4. You cannot have an online store
  5. You do not have to have advertising campaigns
  6. You must give a receipt to each customer, and in case the amount of the sale exceeds 77.47 euros, you must affix the two-euro revenue stamp.

These receipts are useful for the 730 declaration.

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

Article translated from Italian