VAT direct identification in Italy
Formalities to fulfill for selling and purchasing in Italy
VAT fulfillments in Italy of the non resident operator
VAT direct identification in Italy allows the non-resident operator in Italy to comply with the obligations for payment of VAT in Italy or to exercise the right to get VAT reimbursement in Italy.
In order to carry out direct VAT identification, the person concerned must register directly with the Revenue Agency (Pescara Operational Center) by submitting the ANR / 3 model, the VAT identification starts by submitting a declaration of initiation and then the Revenue Agency releases a VAT ID code.
The following documents must also be enclosed:
i. the VAT certificate (original and updated) issued by the tax authorities of the country where the firm attesting registration for VAT purposes;
ii. certificate (in original and updated) issued by the Chamber of Commerce of the country where the company has its registered office: if it is a company the said certificate must indicate which are the representatives with the power to act and the signature powers;
iii. signed translation of the aforementioned certificates and a copy of the identity card of the person who performed the translation;
iv. a copy of the identity card of the petitioner or of the legal representative who signed the request for direct identification (ANR / 3 model);
v. statement by the legal representative of the company specifying the activity carried out in the foreign country of establishment;
vi. indication of the activity to be carried out in Italy for which is requested the direct identification;
vii. indication of the reasons for the request;
viii. indication of the subjects to whom the activity in Italy is concerned;
ix. declaration of absence of permanent organization in Italy.
On the contrary, in direct VAT identification, the non-resident operator is the only one bound towards the Revenue Office in Italy, even when using a consultant in Italy.