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Italian VAT Registration Guide

Updated:2018-7-31 17:31:58    Source:www.tannet-group.comViews:192

Italian VAT registration can be done for foreign companies without the need to form a local company. Italian VAT is referred to as “Imposta sul valore Aggiunto”, or simply “IVA”. The Italian VAT law is contained within the specific VAT legislation and is backed up by case law from the Italian tax commission (Commissione Tributaria Provinciale). It is administered by the Ministry of Finance and the local tax offices.

As with all EU countries, companies trading in Italy and supplying taxable goods or services, must comply with the Italian legislation. This included the obligations to register for Italian VAT, comply with the VAT rules and complete regular Italian VAT returns and other declarations.

Conditions on Italian VAT Registration
1. Business established in Italy
(1) You store goods in Italy; and
(2) You sell them to consumers based in Italy;
(3) You may also need to register for VAT separately in other EU countries if you sell goods to consumers in other EU countries.

2. Business established in a different EU Country
(1) You store your goods in Italy or;
(2 ) You sell to Italian-based consumers (non-business); and
(4) Your sales exceed Italy distance selling VAT threshold of €35,000.

3. Business established outside the EU
(1) You sell goods that you store in Italy to customers based in the EU;
(2) You may also need to register for VAT separately in other EU countries if you sell goods to consumers in other EU countries.

There are strict rules on the situations where a registration is permitted. Common scenarios which require an Italian VAT registration include:

(1) Importing goods into Italy;
(2) Organizing live events, conferences, etc. in Italy;
(3) Supply and install' services over 12 months;
(4) Supply of goods located in Italy to non-taxable persons or non-established business;
(5) Selling goods from Italy to other EU countries;
(6) Acquiring goods from EU countries;
(7) Distance-selling to private individuals in Italy, e.g. internet retailing.

How to Register VAT in Italy?
It is important that all businesses with any commercial activity in Italy assess their compliance obligations and register prior to commencing taxable transactions if applicable. If a business concludes that it does have to register for IVA, then it should appoint an Italian-based business accountant to confirm the situation and handle the process.

Contact Us
If you have further queries, don’t hesitate to contact Tannet anytime, anywhere by simply visiting Tannet’s website, or calling Hong Kong hotline at 852-27826888 or China hotline at 86-755-82143512 or 86-755-82143181 or emailing to You are also welcome to visit our office situated in 16/F, Taiyangdao Bldg 2020, Dongmen Rd South, Luohu, Shenzhen, China.

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