Italian Tax Authorities issued Ruling no. 7 of 2021 which confirmed that post-Brexit UK entities can continue to use or enjoy the “VAT direct identification system” as alternative to the appointment of the VAT representative according to art. 17 of the Italian VAT Decree.
The ruling clearly states that UK entity who was previously registered in Italy under the direct identification can continue to use it. The main argument is given by the fact that the agreement signed on 24 December 2020 includes a protocol which grants administrative cooperation between UK and EU that is in line with similar tools existing on this matter.
Source Agenzia Entrate
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