Ruling 209: Group VAT settlement – subjective scope – non-resident companies residents identified directly in Italy

With the response to question no. 209 , published yesterday, the Revenue Agency once
again examined the conditions for access to the group VAT payment system by a
company not resident in Italy but identified there for VAT purposes. Previously, on the
subject, answer no. 544/2022 (see ” Restricted access to group VAT for non-residents ” of
4 November 2022).

Sources:

• eutekne.info
• gov.it