Fiscal representative in Italy

Italy requires businesses from outside of the European Union to appoint a local fiscal representative. This applies for both non-resident VAT registrations and to applications for VAT refunds under the 13th Directive for non-EU countries.

Non-EU businesses are not permitted to apply through the regular direct VAT registration process, but are instead registered against their fiscal representative’s tax number.

The fiscal representative is jointly and severally liable for their client’s VAT reporting and liabilities.

Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients. In most cases, they are held jointly and severally liable for their client’s VAT. In the case of negligent supervision or collusion on misreporting of VAT, the fiscal representative will be held liable for any missing VAT. As a result, there is often a requirement for a cash deposit or bank guarantee with the representative.