⚡Vous need to register for VAT in Italy? Need a fiscal representative in Italy? File your Italian VAT returns? You’ve come to the right place! On this page we explain clearly how to get your IT VAT number and which service provider to call if you want to outsource this process. All about fiscal representation in Italy in 5 minutes!
A fiscal representative in Italy supports foreign companies in tax-related matters.
When a foreign company conducts taxable transactions in Italy, it is obliged to register in this country for VAT purposes and submit all declarations concerning its business activity. Italy is subject to VAT regulations established by the European Union. Foreign companies may register in Italy for VAT purposes without creating a branch. To this end, they appoint a fiscal representative or tax agent that is responsible for all reporting obligations (VAT, spesometro, Intrastat…).
Below you will find information on registration for VAT purposes in Italy.
|Local VAT number||IT + 9 digits|
|Mail order threshold||35 000 €|
|VAT declaration submission frequency||- Annually (February of the next year) |
- There are no monthly or quarterly declarations, but VAT must be settled on a monthly or quarterly basis
|Registration Waiting Time||from 4 to 8 weeks|
|Intrastat Thresholds||Over 50,000: Monthly Intrastat (EC purchase list); Below 50,000: Quarterly Intrastat (EC purchase list. Over 50,000: Monthly Intrastat (EC sales list); Below 50,000: Quarterly Intrastat (EC sales list)|
|Standard VAT Rate||22 %|
|Reduced VAT Rate||4 %, 10 %|
|European Union Member State||Yes, since 1957|
Updated on 01/01/2020 – This information serves orientation purposes
Any company may conduct business activity in Italy, even if its registered office is not located in that country. However, these companies are subject to VAT regulations for “companies without registered office”. If a foreign company performs one of the following operations, it will be obliged to register for VAT purposes and obtain an Italian VAT number (here is a sample list of transactions):
- Export from Italy
- Storage of goods
- Events, training in Italy
- Purchase and resale of goods to companies not registered in Italy
- Exceeding the mail order threshold of € 35,000 (sales to private individuals in Italy)
To register as a VAT payer in Italy, it is necessary to fill in and send the registration documents to the Italian tax office and provide the documents indicated below. The average waiting time for a VAT number in Italy is 4 to 8 weeks.
Documents that must be provided for VAT identification in Italy:
- Current extract from the National Court Register (KRS) that is not older than 3 months
- Company’s Articles of Association (the administration authority may ask for a translation)
- Copy of the ID of the owner or the CEO of the company
- Proof of conducting business activity in Italy
- Registration form for foreign companies
All companies registered for VAT in Italy must submit a VAT declaration (the equivalent of VAT-7 in Poland). This declaration includes all operations (purchase, sale, import, export, services) conducted in Italy. The VAT declaration is submitted once a year and needs to be submitted electronically by 30 April of the following year. In the event of breach of this obligation, tax authorities may impose penalties. It is important to note that the obligation to pay VAT may be fulfilled on a monthly or quarterly basis, depending on operations conducted in Italy. More information can be found on the European Commission’s website.
Are you obliged to register as a VAT payer in Italy? Would you like to find out more about the services provided by our tax agent and fiscal representatives? Contact us using the contact form. Our experts will get back to you as soon as possible.
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers), who speak 3 languages, will take care of all tax obligations on behalf of your company. Securing intra-Community transactions is a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
💡 The Eurofiscalis Group is a team of tax experts and enthusiasts. The satisfaction and contentment of our clients is what matters most to us. We support your foreign business, allowing you to overcome administrative and language barriers. Read “About us” to find out more about our group!
Our services provided in the capacity of a fiscal representative in Italy include:
- Registration for VAT purposes
- Verification of invoices and transactions
- Simplified accounting
- Submission of VAT declaration
- Submission of spesometro declaration
- Submission of Intrastat declaration
- Representation at tax offices
- Translation of documents necessary for registration
We will be more than happy to answer your questions and make an offer
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