Share this post on

Possible VAT in Italy for non-resident notaries

  • Notaries resident or established abroad may be subject to VAT in Italy
  • Services provided by notaries to Italian taxpayers may not always fall under the general territoriality criteria for VAT
  • These services fall under the territorial exception specified in the DPR 633/72
  • According to this exception, if the property is located in Italy, VAT must be paid there
  • Similar considerations apply to services related to real estate provided by non-resident lawyers
  • The relevant regulations can be found in articles 13-ter and 31-bis of EU Regulation 282/2011
  • The criteria for territorial relevance for VAT purposes are specified for “services related to real estate”
  • Real estate includes land, buildings, integral elements, and permanently installed elements
  • To qualify for the territorial exception, the services must have a sufficiently direct connection


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news


  • AXWAY - VATupdate Banner