- New obligations for fiscal representatives and non-resident entities in the EU for intra-EU transactions
- Implemented by two ministerial decrees dated December 4 and 9, 2024
- Based on legislative decree No. 13 of February 12, 2024
- Fiscal representatives must meet personal integrity requirements
- Submit a notarial deed to the competent Provincial Directorate
- Provide a guarantee if representing multiple entities
- Verify documentation for VAT number inclusion in VIES database
- Non-compliance results in penalties from 3,000 to 50,000 euros
- Guarantee must be in government bonds, bank guarantee, or insurance policy
- Minimum guarantee amounts vary based on the number of entities represented
- Guarantee duration is a minimum of 48 months
- Criteria for issuing guarantees for non-EU taxable persons outlined in the decree
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.
