International tax law
VAT registration & fiscal representation
We check whether your company needs an Italian VAT number and support the registration and ongoing obligations. Whether we act as fiscal representative is assessed on the basis of your planned activities.
Service area International tax law
What matters to you
A German retailer sells goods from a warehouse in Italy, an Austrian organiser holds a trade fair in Bolzano, a Swiss company supplies machinery with installation to Italian customers. In such cases, VAT (IVA) registration in Italy may be required even though the company has no seat here.
We first check whether registration is actually required or whether, for example, the reverse charge mechanism applies. If it is required, we handle the registration and take care of the ongoing obligations so that you can do business in Italy without your own administration on site.
Request a consultation
When is registration required?
Many services to Italian businesses are invoiced under the reverse charge mechanism: the customer owes the tax, so the foreign business usually does not need to register. The situation is different if the foreign business itself makes taxable supplies in Italy to which the reverse charge does not apply.
For distance sales to private customers in the EU, the OSS (One-Stop-Shop) procedure can replace registration in Italy. For stock held in Italy, supplies to Italian private customers from an Italian warehouse or certain event-related services, however, a separate VAT number is often required.
- Warehouse or consignment stock in Italy
- Supplies with assembly or installation
- Sales to private customers from Italy
- Admission to trade fairs and events
- Purchases and resales within Italy
Direct registration or fiscal representative
Companies from other EU member states can register directly for VAT purposes in Italy (identificazione diretta). Alternatively, they can appoint a fiscal representative (rappresentante fiscale) who fulfils the obligations on their behalf.
Companies from non-EU countries such as Switzerland generally need a fiscal representative in Italy. The fiscal representative is jointly liable with the represented company for VAT. Before taking on the role, we therefore clarify exactly which transactions are planned and which documents we need.
Ongoing obligations in Italy
Depending on the activity, VAT registers, periodic returns, annual returns and further filings are required. An Italian VAT number alone does not create a general obligation for a business not resident or established in Italy to issue electronic invoices via the SdI. We check the requirements that actually apply.
We take on these tasks, monitor deadlines and keep you informed about payments. If your activity in Italy ends, we take care of the proper deregistration of the tax number.
Recover input VAT
Foreign businesses that have paid VAT in Italy, for example for trade fair stands, hotels or services, can reclaim it under certain conditions. Without an Italian VAT registration, EU businesses do this via the electronic VAT refund procedure in their own country; non-EU businesses use a separate procedure.
If the business is registered in Italy, input VAT is generally deducted directly in the Italian VAT returns. We check which route applies in your case.
Step by step
How we work together
Review the facts
You describe your planned business in Italy. We clarify whether and in what form registration is required.
Registration
We prepare the documents, apply for the VAT number and, on request, act as fiscal representative.
Ongoing processing
You send us invoices and receipts; we keep the registers, prepare the returns and tell you the amounts due.
Annual return and changes
We prepare the annual return and adjust the procedures when your activity in Italy changes or ends.
Frequently asked questions
Answers on registration, fiscal representation and invoicing.
As a German company, do I need a fiscal representative in Italy?
Not necessarily. As an EU company you can register directly. A fiscal representative may still be useful, as they fulfil the obligations locally and act as the contact person for the tax authorities.
Does an Italian VAT number create a permanent establishment?
No, VAT registration alone does not create a permanent establishment for income tax purposes. Whether a permanent establishment exists depends on the actual activity carried out in Italy, for example premises or staff on site. We review both questions together.
How long does registration take?
Issuing the number itself is usually quick once all documents are available. What takes time is mainly obtaining supporting evidence, such as register extracts and powers of attorney, possibly with translation or certification. Please therefore allow some lead time before your first sale.
Do I have to issue electronic invoices in Italy?
Not merely on the basis of an Italian VAT number. For foreign companies, a distinction must be made between a mere tax registration and an establishment in Italy. We review your specific situation and any special cases and set up the appropriate invoicing process.
How can we help you?
In the initial meeting, we clarify your request and discuss what support you need.