Italy Implements Stricter Obligations for VAT Representatives: Key Changes and Requirements

• New Ministerial Decrees in Italy tighten rules for VAT representatives
• Obligations for VAT representatives and non-EU taxable persons clarified
• Requirements for VAT representatives include ethical and subjective criteria
• VAT representative must submit self-declaration to tax office
• Guarantee required for VAT representatives based on number of entities represented
• Guarantee can be in form of government securities, bank guarantee, or surety policy
• Existing VAT representatives must certify requirements and provide guarantee within 60 days
• Failure to comply will result in deletion of VAT registration for represented entities
• Obligations for non-EU resident taxable persons conducting transactions in Italy clarified

Source: bdo.global

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.

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