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Italy extends VAT split payments

  • Jul 27, 2017 | Richard Asquith

Italy extends VAT split payments

Italy has implemented the extension of its VAT split system regime.

The regime, which requires key parties to split the net and VAT payments to their suppliers, aims to prevent VAT fraud. The parties must pay the net consideration to their supplier, as normal, but must pay the VAT amount direct to the tax authorities.

The extension now means that impact businesses are:

  • Public bodies
  • Companies controlled by the state
  • Companies controlled by local government
  • Companies listed on the MIB stock exchange

Need a fiscal representative in Italy?

Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

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. 

Latest Italian news


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.