‘The natural person registered in the AIRE (Registry of Italians residing abroad), intending to carry out a freelance activity in Italy, can open a VAT number by indicating
as tax domicile the office in which said activity is carried out. In summary, this is the principle contained in the answer to question no. 429.
Sources:
Latest Posts in "Italy"
- VAT audit focus on year-end transfer pricing adjustments
- Fixed Registration Tax Applies to Partial Nullity of Bank Contracts, Not VAT-Registration Alternativity Principle
- Italy’s €25 Billion VAT Gap: How It Compares to the Rest of Europe
- New VAT Exemption Rules for International Transport Services: Expanded Scope for Intermediaries
- Transfer of Accountant’s Client Portfolio Subject to VAT and Fixed Registration Tax, Clarifies Tax Agency
