Fiscal Representation

As a foreign company based outside the European Community and willing to do business directly in Italy, you must appoint an Italian Fiscal Representative. This allows you to avoid the high costs of setting up a permanent establishment or a subsidiary.

The Fiscal Representative (pursuant to Article 17 of Presidential Decree 633/72) must be appointed through a public act, a notarized private deed, or a registered letter recorded in a special register kept by the Italian Revenue Agency (Agenzia delle Entrate) based on the tax domicile of the representative or the represented company.

The Italian tax authorities will recognize VAT ITALIA as your local tax agent, holding joint liability with you for all VAT obligations.