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.
Get a fiscal representative in Italy
Avalara offers a global Fiscal Representative service as part of its international VAT and GST registration and returns service. It helps thousands of businesses of all sizes accurately and easily manage their tax compliance obligations on a fully-automated service.
What is a fiscal representative?
A fiscal representative is a local VAT agent that is responsible for the timely and accurate management of your tax reporting and payments. They are required of all non-EU businesses that are obliged to register for an EU VAT number.
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.
Need help with your Italian VAT compliance?
Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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