Guidelines for Assuming the Role of VAT Fiscal Representative Established by Revenue Agency

• The Italian Revenue Agency issued guidelines for becoming a VAT fiscal representative.
• The guidelines were published on April 17, 2025.
• Applicants must submit a declaration confirming they meet specific requirements.
• The declaration is required alongside the VAT activity start or data change form.
• A guarantee is needed based on the number of represented entities.
• The guarantee can be a state-backed bond, insurance policy, or bank guarantee.
• No guarantee is needed for representing only one entity, but the declaration is still required.

Source: eutekne.info

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.