- Italian tax authorities issued regulations on appointing VAT representatives for nonresidents on 14 and 17 April 2025.
- Regulations detail requirements for appointing a VAT representative and conducting intra-EU transactions via VIES.
- Follows two Ministerial Decrees from 2024 that tightened rules on VAT representatives and VIES registration.
- Nonresidents can appoint a VAT representative if they do not have a fixed establishment in Italy.
- VAT representatives must meet ethical and professional standards and provide a financial guarantee.
- Proposed and existing VAT representatives must submit a declaration of eligibility to the Provincial Directorate.
- Declaration confirms no convictions for financial crimes and no serious tax law violations.
- Financial guarantee must be valid for at least 48 months, ranging from EUR 30,000 to EUR 2 million.
- Guarantee not required if representing a single entity, but eligibility declaration is still needed.
- Existing tax representatives must submit eligibility declaration and guarantee by 16 June 2025.
- Noncompliance may lead to automatic termination of VAT numbers for represented subjects.
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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