Companies residing in another member country and identified in Italy are allowed to adopt, like companies resident therein, the group VAT payment procedure even where no company established in Italy participates in it. This was clarified by the Revenue Agency with the response to question no. 208 of 8 February 2023. The identification for VAT purposes in Italy of the participants in the group VAT payment procedure is a requirement that must exist starting from 1 January of the year of application of the same, having the option effect on all transactions carried out since that date.
Source: ipsoa.it
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