Italy Tightens Rules on VAT Representatives for Nonresident Taxpayers

• Changes to Italy’s VAT law tighten rules for VAT representatives of nonresident taxpayers
• New requirements for registration in the EU VIES by non-EU taxable persons
• VAT representative in Italy is jointly and severally liable with the nonresident trader for VAT due
• Conditions for Italian VAT representatives include trustworthiness and lack of criminal convictions
• VAT representative may need to provide an “appropriate financial guarantee”
• Registration in the VIES is required for companies engaging in trade within the EU
• Registration in the VIES of the VAT representative of a non-EU taxable person may require a guarantee

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.

---

---