VAT Representative services

A company or an individual entrepeneur who is not resident and without a permanent establishment in Italy, who carries out transactions relevant for VAT purposes in the territory of the State, can register for VAT purposes in Italy in two ways:

  1. Direct Identification, mode available exclusively for subjects residing in the European Union and Great Britain, 
  2. Fiscal representative
  • When necessary we negotiate with tax authorities in order to correct situations retroactively where our clients have already carried out taxable operations in other countries without previously obtaining a VAT number. We file corrective VAT returns and recover any VAT credit.

What is a Fiscal Representative ? A Fiscal Representative, is a local entity that represents foreign traders (non established) for VAT purposes. They manage queries and the compliance issues of the unestablished company in dealings with the tax authorities.

Do I need a  fiscal representative in Italy?

If you’re non EU and non UK based business you can’t open a VAT position without appoinint an italian fiscal representative

What is the bank guarantee?

The fiscal representative in Italy is jointly and severally liable for the VAT and duty payments. It is industry practice to require a security deposit or bank guarantee in favor of the fiscal representative to mitigate against potential risks if the company reneges any of their liabilities. As a result, finding and appointing an italian vat representative can be difficult and costly, but thanks to our service everyone can enjoy a professional and cost effective fiscal representative.

Fiscal representation in Italy can help you maximize the following benefits:

  •  Import VAT deferment license
  •  VAT Warehouse
  •  Reverse charge
  • Lends foreign traders the use of our in-country business address from which you can apply for VAT registration;
  • Enables foreign exporters to act as the importer of record and effectively import their goods at a price that is different from the ultimate selling price to their customer. This means that in many cases import duties are calculated at lower values providing real cost savings; and
  • Provides foreign traders with an all-round VAT compliance service, including the filing of VAT and Intrastat.

Non EU companies without permanent establishment in Italy and , that imports in EU goods, are required by local tax authorities to appoint a VAT Representative.
The VAT Representative is liable for the correct management and settlement of VAT compliance and allowed the VAT deduction and refund. VAT Representative should be Italian resident and is joint responsible with the non EU Company of the VAT payment and compliance.

Businesses involved in European cross-border operations need to ensure that they comply with the applicable VAT legislation. This include: correct invoicing, correct periodicals declaration such as: VAT liquidation and payment, Intrastat, etc.

Italian Tax Representative Services:

– helping the non EU company in obtaining Italy VAT number;
– VAT compliance;
– VAT accounting;
– VAT refunds.

FAQ

Who can be a tax representative in Italy?
The VAT Representative can be an individual or a company resident in Italy.

When the VAT Representative start invoicing?
once appointed , the VAT Representative, starts invoicing as soon as the other party is informed if its existence.

How a non EU company recover VAT?
Any company without a permanent establishment in Italy or VAT Representative is intitled for VAT refunds relating to VAT paied for goods and services purchased in Italy. This is claimed back by submitting a special form to the Italian VAT autorities.