The company's fiscal and economic identifiers

In the Business Register, at national level, each business is uniquely identified by a Tax Code and a VAT Registration Number.b Tax Code and VAT Registration Number, with some exceptions, always coincide for companies, and are always different for sole traders.

The Business Register number, that is to say the registration number assigned by the Chamber of Commerce Business Register, is the Tax Code; in the case of sole traders this is the Tax Code of the owner.

This data is contained in the Company Registration Report, which provides the businesses legal information, taken from the Chamber of Commerce Business Register for the area (i.e. the area in which the business has its registered offices).

At the Italian Business Register Office is set up the Economic and Administrative Index (REA), with which the Chamber of Commerce acquires and uses any other information of an economic nature and of a statistical and administrative nature, even if it is not foreseen to For registration of the Company Register.

To the Economic and Administrative Index are subscribed:

  • all the subjects registered in the Business Register, for business news regarding the company, such as the opening and closing of local units;
  • collective parties (such as associations, foundations, committees and other non-corporate bodies), which carry on economic activity not in the main form;
  • companies, individuals or corporations, with head offices abroad that establish, modify or terminate a local unit.

Each subject / company required by law to sign up to REA receives a different REA number for each province / CCIAA where it opens Local Office / Units.

Each subject / enterprise receives only one RI number at the national level, assigned by the CCIAA in the province of which the company's registered office is located, and one or more REA numbers, each at provincial level, assigned by the various provinces / CCIAAs in which The company has locations, including province / CCIAA of the office.

The REA number consists of a progressive decimal number and is always associated with a coding precedent of the progressive number of the province / CCIAA that has assigned it and, in practice, includes that encoding (eg RM-123456).

Are registered To REA (Economic and Administrative Index):

  • All collective subjects (associations, consortia, foundations, bodies of various kinds, etc.) which, even if they pursue commercial and / or agricultural economic activity, are not, however, exclusively or principally subject to the exercise of an undertaking
  • Entrepreneurs with headquarters abroad that open in the national territory of local units.

From May 12, 2012, in addition to the original structure of the REA, a Special Section was also set up in which they enroll:

  • The "natural persons" registered in the abolished role of agents and trade representatives and brokerage agents who, on May 12, 2012, did not engage in any business (registration was possible by September 30, 2013)
  • Subjects who, within a company, cease to be a business agent, agent or trade agent and maritime broker, within 90 days of the cessation of the activity, is penalized.