VAT registration in Italy

The first step for starting business in Italy

Release of VAT code in Italy

VAT registration in Italy is mandatory in circumstances when a non-resident taxable person is willing to sale vatable goods or services to individual customers in Italy who are not involved in business, arts or professional activities or have not the residence or a permanent establishment in Italy.

 

In order to get the VAT registration in Italy is necessary to appoint an accountant (commercialista) in Italy who will do the registration using its electronic signature.

 

The foreign traders have to deposit the application for release of VAT code in Italy at the tax office of the legal / tax representative in Italy.

 

As an alternative, a foreign operator which has no a tax permanent establishment in Italy may register directly using the form ANR/3.

 

After obtaining the issuance of an Italian VAT code, the foreign operator might sale in Italy taxable services and goods. 

 

Anyway the foreign trader willing to sale in Italy will have to conform to all the legal requirements for trading, VAT compliance, to submit regular monthly / yearly and quarterly VAT returns in Italy.

 

The VAT registration must be done before starting any sale activity to Italian customers.

 

If the foreign trader will sale VAT taxable goods and services in Italy before getting the VAT registration, it will be fined; interest charges will be applied also for late VAT returns.

 

​The Italian VAT enrollment thresholds

 

In Italy there is not a VAT registration threshold for non-resident vendors. 

 

The sales of goods performed online are considered distance sales, so that it will apply a VAT registration threshold of € 35,000 on yearly basis.

 

VAT representative in Italy

 

The VAT fiscal representative in Italy is jointly responsible for any VAT payment due to tax authority and it is also useful for direct VAT registration.

 

If a foreign seller has no a permanent establishment in Italy he might appoint a VAT rep or register immediately; practically most of foreign companies prefer to avail of a VAT agent because the conformity and reporting requirements in Italy are troublesome.

 

When a VAT representative is  appointed, it must be also notified  to  the  Agenzia  delle  Entrate  office.

 

The validity of any VAT registration has not a term, it is fit since the trader is operative.

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Information and documents to get VAT code in Italy (partita IVA)

The foreign traders asking for VAT registration in Italy have to submit the following information and documents:

 

  • statement of the trader attesting it has not any permanent establishment in Italy
     

  • power of attorney to the legal/tax rep of the trader + signed passport photo

  • VAT certificate of the trader

  • articles and memorandum of Association of the company of the trader

  • latest audited records of the company of the trader

  • industry classification form of the company of the trader

  • registration for sales inside EU and VIES registration

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