A system for determining the orientation of at least one first wheel of a vehicle and provided with: at least one first target integrally coupled to the first wheel, an image-capturing device that acquires a first two-dimensional image of the first target and a processing device, operatively connected to the image-capturing device and processing the first two-dimensional image. The first target has a three-dimensional shape suitable for defining geometric quantities arranged according to a known three-dimensional arrangement; the processing device processes the first two-dimensional image to identify the projections of the geometric quantities and determine a spatial arrangement of the first target with respect to a reference system based on the geometrical characteristics of the projections, to determine the orientation characteristics of the first wheel.