- New procedural obligations for fiscal representatives in Italy since April 2025
- Strengthened compliance with VAT obligations
- New requirements for documentation and guarantees
- Fiscal representatives must provide a declaration of integrity and financial guarantee
- Financial guarantee ranges from 30,000 to 2,000,000 euros based on taxpayers represented
- Legal representatives must submit individual integrity declarations
- Changes in representation require updated declarations
- Guarantees must be valid for at least 48 months
- Guarantees can be state-backed securities or bank guarantees using official models
- Urgent compliance needed to avoid penalties and potential loss of VAT number
Source: easytax.co
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.
