The UK, Switzerland, Israel, and Norway are the only non-EU countries that have reciprocity agreements with Italy, allowing VAT recovery without the need to appoint a tax representative....
Among the non-EU countries that have reciprocity agreements with Italy in VAT matters, the United Kingdom and Norway are the only ones that recognize the possibility of direct identification for...
Fiscal representative for VAT purposes ensure the presence of a domestic interlocutor responsible for VAT obligations in cases where the taxable person is established abroad. The domestic provisions have been...
In the italian system, the fiscal code is the primary tool used by the authorities to identify natural and legal persons. it is also an essential condition to carry out...
The tax identification code is the main means of identification in Italy for individuals and businesses, and it is required for carrying out the transactions referred to in Article 6...
Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal,...
The rules governing tax residence of non-residents in Italy have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...