- Italian tax authorities have defined procedures for fiscal representatives under art. 17(3) of the Italian Presidential decree no. 633/1972.
- From April 17, 2025, fiscal representatives must submit a declaration of honorability requirements and a guarantee.
- Documents must be submitted at the time of declaration for starting activities or data change for VAT purposes.
- For non-natural persons, all legal representatives must make the declaration.
- The guarantee must last at least forty-eight months and vary from 30,000 to 2,000,000 euros based on the number of subjects represented.
- The guarantee can be in the form of government bonds, a surety bond, or a bank guarantee.
- Italian tax authorities verify the guarantee and authorize operation as a fiscal representative upon positive verification.
- Existing fiscal representatives as of April 17 must comply by June 16, 2025, or face termination of VAT numbers for represented subjects.
Source: michaelamerz.org
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.
