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It would be the tax code that is mandatory for issuing tax invoices through the Italian system. It is mandatory for all European citizens; non-EU citizens must enter the letter x seven times. (e.g XXXXXXX)
Value Added Tax identification number assigned to businesses and self-employed individuals registered for tax purposes within the European Union. It must be provided in an international format with the country prefix (e.g., IT, DE, FR). If not available, leave it blank or enter N/A.

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