As a foreign company, based outside European Community, willing to do business directly in Italy, you have to appoint an Italian Fiscal representative. This will avoid you to set up a high-cost permanent establishment or a subsidiary.
VAT ITALIA will be in charge for:
– VAT payments in Italy
– invoices issuing to the clients in Italy
– for VAT compliance
– for deduction of VAT
– by POA registered at VAT office
– for VAT reimbursement
The Fiscal representative (Article 17 of Presidential Decree 633/72) must be appointed through a public act, a private deed or a registered letter recorded in a special register kept by the Italian Revenue Office (Agenzia delle Entrate) in relation to the tax domicile of the representative or represented.
The Italian tax authorities will regard VAT ITALIA as your local tax agent that is jointly liable with you for VAT obligations.
Consulting Managers
Giorgio Caliandro
E-mail:
info@vatitalia.com
Skype:
studiopalmisanocaliandro
Pierpaolo Palmisano
E-mail:
info@vatitalia.com
Skype:
studiopalmisanocaliandro