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Italy Implements New Fiscal Representative Requirements Effective April 2025 for Non-EU Businesses

  • Italy introduces new fiscal representative requirements from April 2025
  • New VAT guarantee rules for non-EU businesses
  • Italian Revenue Agency issues additional guidelines for fiscal representatives
  • New procedural obligations effective from April 17, 2025
  • Documentation and guarantee requirements for fiscal representatives
  • Must provide a declaration of integrity and financial guarantee
  • Guarantee ranges from 30,000 to 2,000,000 euros based on taxpayers represented
  • Documents submitted with VAT declaration to the Italian Revenue Agency
  • Legal representatives must submit individual integrity declarations
  • Changes in representation require updated declarations
  • Guarantees valid for at least 48 months
  • Can be provided by state obligations or bank guarantees
  • Italian tax agency evaluates and approves guarantees
  • Fiscal representative status granted after verification
  • Current representatives must comply by June 16, 2025
  • Non-compliance may lead to revocation of VAT registration
  • Non-compliance results in fines from 3,000 to 50,000 euros
  • Affects non-resident taxpayers and foreign businesses outside the EU or EEA
  • Financial guarantee required for transactions through a fiscal representative in Italy

Source: eurotax.fr

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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