If you run an association in Italy that operates in the third sector, you need to understand the rules about whether you need a value-added tax (VAT) number and what to do if you sell goods or services. This article examines the current regulations and upcoming changes in 2026 that associations must be aware of, including VAT ID registration, permissible sales, and fiscal obligations for groups holding a VAT number.

We’ll also cover how to prepare for the 2026 requirements, along with the tools to use and the steps to follow for full compliance. Finally, we outline how online sales impact an association and the actions to launch a digital business while complying with the new tax rules for VAT-registered bodies.

What’s in this article?

• VAT number requirements for associations
  
• What can an association sell?
  
• VAT changes for associations in 2026
  
• RUNTS and key reference standards
  
• Third sector rules for selling goods and services online and offline
  
• How associations get a VAT number and what it costs
  
• ATECO codes for associations
  
• VAT management, invoicing, and tax regimes
  

VAT number requirements for associations

Right now, an association requires a VAT number if:

• You regularly carry out business activities for payment, whether they’re exclusively for members.
  
• The operations are commercial and not part of the free institutional work meant exclusively for members.
  

Here are some examples of when an association must obtain a VAT number:

• Selling goods or services, including to members or outside parties
  
• Running paid programs, e.g., courses, workshops, shows, or ticketed events
  
• Issuing invoices or getting paid for services that aren’t part of the free institutional activities
  
• Taking part in calls for proposals or getting funding that requires commercial reporting
  
• Engaging in promotional work for advertising or sponsorship aims
  

If there are no business operations, the association can keep operating with just a tax code. Conversely, your group doesn’t need a VAT number if it doesn’t carry out VAT-relevant activities and exclusively receives income that isn’t considered payment, such as membership fees, donations, voluntary contributions from members, or public funding that isn’t tied to goods or services.

What can an association sell?

Associations can sell products and services as long as they align with their purposes. Common examples include:

• Promotional gifts and merchandise related to the association’s activities
  
• Self-published books, publications, and magazines
  
• Tickets for cultural, sporting, or recreational events
  
• Courses, seminars, workshops, and training programs
  
• Recreational, educational, or social support services
  
• Food and beverages at events or association venues
  

All these activities, if done regularly and for payment, can lead to the need for bodies to register for a VAT number. Note that selling at a symbolic price or accepting a “voluntary” contribution can still count as a business deal if there’s a direct link between the offering and the fee.

VAT changes for associations in 2026

Decree-Law No. 146/2021 (Article 5, Paragraph 15c) outlined revised VAT regulations for third sector associations, but repeated delays pushed the start date to January 1, 2026. Until then, the exclusion remains in effect. From that date, the framework shifts toward exempt status in some cases and taxes in others. The system moves from “exclusion” to “exemption”: all member-facing operations fall within VAT rules, regardless if they are exempt. All associations providing products or offerings for payment must hold a VAT number, including where activities exclusively serve members and align with stated goals.

Starting January 1, 2026, operations carried out by groups will fall into two categories:

• Exempt transactions: Subject to VAT rules but not taxed, as they fall under one of the exemption cases listed in Article 10 of Presidential Decree No. 633/1972.

• Taxable transactions: These are subject to VAT, applied at the rate set for each particular type of product or service.

Exempt transactions

Examples of activities considered exempt per Article 10 of Presidential Decree No. 633/1972 include:

• Providing services and supplying related goods, in line with institutional aims, by cultural, religious, social promotion, and similar groups, in exchange for set fees or extra contributions
  
• Offerings connected to sports programs provided by amateur sports associations (ASDs)
  
• Selling products at promotional events
  
• Providing food and drinks to needy individuals by the Social Promotion Associations (APS) with recognized social assistance purposes
  

Taxable transactions

Instead, the following are considered taxable transactions:

• Sales of goods not strictly related to institutional aims
  
• Services rendered to nonmembers, including when consistent with the bylaws
  
• Providing food to members who are not in need
  
• Online sales with fees
  

This distinction means VAT-registered groups must handle administrative and accounting tasks separately for each type of activity and manage their deductions exclusively for taxable items.

Examples of taxable and exempt activities as of 2026

RUNTS and key reference standards

The new rules on VAT registration for associations, which will come into effect in 2026, directly affect registration in RUNTS (Single National Register of the Third Sector), transforming it from an optional choice to an almost necessary condition for continuing to benefit from a tax-advantaged regime. RUNTS—created under the Third Sector Code (Legislative Decree No. 117/2017)—serves as a centralized official database that gathers and organizes all entities working with civic, solidarity, or socially beneficial aims, to:

• Ensure transparency and provide access to information about Third Sector Entities (ETS)
  
• Certify the ETS status of bodies, foundations, and other entities that meet specific legal, organizational, and accounting standards
  
• Allow access to tax breaks and benefits available to third sector organizations
  
• Provide a standardized national system of oversight and supervision, managed by the Ministry of Labor and Social Policy in collaboration with the regions
  

What happens if an association is not registered with RUNTS?

Associations that don’t register with RUNTS lose recognition as ETS. They lose access to all the benefits from the Third Sector Reform and the upcoming 2026 VAT rules—meaning they can’t receive the five per thousandth, access favorable tax treatment, or participation in calls reserved for ETSs. If they conduct economic activities, a VAT number is required and the standard scheme applies. It will still be an association recognized by the Civil Code, but without the bookkeeping, fiscal, and administrative simplifications granted to ETSs.

In practice:

• If your association isn’t registered with RUNTS but carries out taxable transactions, it must obtain a VAT number and follow the standard regime, with e-invoicing, VAT returns, and maintaining accounting records

• Both a VAT number and RUNTS registration are required to use simplified or reduced tax schemes

The key regulations to be aware of regarding RUNTS are:

• Legislative Decree No. 117/2017 (Third Sector Code), which created RUNTS and sets the framework for how entities are structured and operate
  
• Presidential Decree No. 633/1972 (VAT Decree), which governs how VAT is applied
  
• Legislative Decree No. 211/2024, which amended Article 4 of Presidential Decree No. 633/1972, concerning the fiscal treatment of activities carried out by membership bodies
  
• Extensions included in the Milleproroghe decree, which delayed the start until January 1, 2026
  

Third sector rules for selling goods and services online and offline

For an association aiming to sell products or services, prepare to meet several obligations, including:

• Reviewing each activity to see if it falls within VAT rules or not
  
• Obtaining a VAT number and selecting the most suitable fiscal scheme
  
• Keeping accounting records (including simplified bookkeeping if you choose a preferential regime such as the flat-rate tax regime)
  
• Using electronic invoicing and storing receipts digitally
  
• Filing VAT returns (monthly or quarterly settlements, plus the annual return)
  
• Handling payment systems (POS, digital wallets, bank transfers, etc.)
  

For online sales, groups with VAT numbers must also take care of the following obligations:

• Reporting the ecommerce site address and hosting provider to the Agenzia delle Entrate (Italian Revenue Agency)
  
• Following the ecommerce and consumer protection laws (e.g., the right of withdrawal)
  
• Posting the terms of sale, privacy policy, and cookie policy
  

If your association sells products or services, another important factor—aside from getting a VAT number—is setting up secure checkout methods. A provider such as Stripe can process transactions quickly and easily, with access to the payment methods best suited to your type of activity. Solutions such as Stripe Payments, with its enhancement tools, enable you to accept payments online and in person worldwide, all while staying compliant and saving thousands of hours in technical work.

How associations get a VAT number and what it costs

Obtaining a VAT number for an association is a necessary step if you intend to engage in operations within the rules, such as selling goods or providing services. To do this, complete and submit Form AA7/10, which is for entities other than individuals, and send it to the Italian Revenue Agency within 30 days from the start of the activity. You can submit it using the following methods:

• Online, either directly by the association or through a qualified intermediary
  
• In person at the tax office, by appointment
  
• By registered mail with return receipt, containing a copy of an ID document
  
• By certified email (PEC), using “Declaration of commencement of activity” as the subject line
  
• If the association appears in the Business Register, submit it through the Comunicazione Unica service
  

Getting a VAT number is free, but factor in indirect costs, e.g., fiscal consulting, bookkeeping, buying e-invoicing software, and, in some cases, contribution payments. Carefully select the correct ATECO code and tax regime for your association with a VAT number.

ATECO codes for associations

Choosing the ATECO code is an important step in opening a VAT number for an association, as it identifies the prevailing field of work for fiscal and statistical uses. The ATECO classification must be included on Form AA7/10, as it is relevant not just for tax purposes but also for setting contribution rates and accessing benefits or special tax schemes. If your activity changes, update the code by submitting a VAT number change notice to the Italian Revenue Agency.

Below are some of the ATECO classifications that could be most relevant for association activities in Italy.

Nonprofit associations engaged in various activities (cultural, civic, philanthropic, etc.)

• 94.99.10 – Activities of membership organizations aimed at protecting the interests and rights of citizens
  
• 94.99.20 – Activities of cultural and recreational membership organizations
  
• 94.99.30 – Activities of membership organizations with patriotic purposes
  
• 94.99.40 – Activities of membership organizations for international cooperation
  
• 94.99.50 – Activities of philanthropic membership organizations
  
• 94.99.60 – Activities of membership organizations for the promotion and protection of animals and the environment
  
• 94.99.90 – Activities of other miscellaneous membership organizations not elsewhere classified
  

ASD/amateur sports societies (SSDs)

• 85.51.0 – Sports and recreational training
  
• 85.51.01 – Pilates instruction provided by independent teachers and instructors
  
• 85.51.09 – Other sports/recreational training not elsewhere classified
  
• 93.11 – Management of sports facilities (e.g., swimming pools)
  
• 93.12 – Activities of sports clubs
  
• 93.13 – Fitness centers, dance schools, yoga, etc.
  
• 93.19 – Other sports activities not otherwise classified
  

Other related activities

In the context of associations, there could be a case for additional ATECO codes for related services, such as in the case of organizing events:

• 82.30 – Organization of conferences and fairs
  
• 79.90.11 – Ticketing services for theatrical, sporting, and other recreational and entertainment events
  

VAT management and billing

Associations with VAT numbers must meet all the obligations required of business operators, including:

• Obligation to issue electronic invoices
  
• Recording of invoices in VAT registers
  
• VAT remittance via the F24 form
  
• Submission of quarterly reports
  
• Preparation of the annual VAT return
  

If you carry out only exempt activities, consider applying for relief from VAT obligations per Article 36-bis of Presidential Decree No. 633/1972, which allows for exemption upon request from the following:

• VAT settlement and payment
  
• Submission of annual declarations
  
• Recording invoices and receipts
  
• Maintaining a VAT purchase register
  

Note that if this exemption is chosen, no VAT deduction applies on purchases.

Reverse charge for associations with VAT numbers

The reverse charge, or “reverse accounting,” is a mechanism under VAT rules (Article 17 of Presidential Decree No. 633/1972) that states that, in some instances, the buyer of the goods or services is responsible for paying the VAT instead of the supplier.

Associations with VAT numbers must apply the reverse charge in the following cases:

• Purchases of services from suppliers based in other European Union countries (e.g., consulting, software licenses, advertising services)
  
• Purchases of digital services from non-EU suppliers (e.g., online platforms or tools for managing events and communications)
  
• Provision of services that are subject to domestic reverse charges (e.g., construction work, maintenance, equipment installation, cleaning services)
  
• Additional specific cases outlined in Article 17 of Presidential Decree No. 633/1972