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Tax and Legal Services for Corporates in Italy

Integrated tax and legal services for corporates, designed to ensure compliance, manage risk, and drive growth through strategic advice tailored to your business objectives.

About the Service

Tax and Legal Services for Corporates in Italy

When it comes to doing business in Italy, corporate tax and legal compliance can be complex: How do I set up a company? What are the corporate tax obligations? How should I manage cross-border transactions or branch structures?

From company incorporation and permanent establishment issues, to transfer pricingVATcorporate taxation, and restructuring, our specialists provide full assistance. Whether your business is expanding, restructuring, or starting fresh in Italy, we ensure compliance and strategic guidance to maximize efficiency.

Our services are:

Foreign VAT Refund

A&P Firm provides specialised consultancy and assistance regarding the refund of Italian VAT incurred by non-residents.

Our tax and corporate law experts support companies and individuals established abroad who have conducted VAT-taxable transactions in Italy and wish to recover the resulting VAT credit, in accordance with Italian and international law. The service includes eligibility verification, document collection, and full management of the refund procedure with the Italian Revenue Agency. 

Corporate Tax residence

A&P Firm provides specialised advice on corporate tax residence in Italy. Our tax and corporate law professionals assist Italian and foreign companies in assessing tax residence and managing fictitious foreign residency risks, ensuring compliance with Italian and international tax regulations. The service aims to assess corporate tax residence and prevent presumptions of effective management in Italy, particularly during corporate planning or reorganisation phases. 

VAT Direct Identification (EU)

A&P Firm assists non-EU and EU non-resident taxable persons in obtaining an Italian VAT number in order to properly fulfil VAT obligations and exercise the related rights. Our tax and corporate law experts support companies and individuals established in EU Member States who intend to carry out VAT-taxable transactions in Italy, providing full assistance in obtaining an Italian VAT number from the Italian Revenue Agency and in fulfilling subsequent VAT compliance obligations. The service includes a preliminary assessment of the planned activities, the collection of the required documentation, and the management of the entire registration procedure with the Italian Revenue Agency.

 

Administrative Fulfilments

The experts from Studio A&P and the Fontana Law Firm, through their established collaboration, offer specialized consultancy on the administrative liability of legal entities arising from criminal offenses pursuant to Legislative Decree 231/2001.

Permanent Establishment Art 5 OECD

Our tax and corporate law experts assist foreign companies in opening a permanent establishment in Italy, ensuring full compliance with Italian regulations and Double Tax Treaties. In particular, we support clients in assessing requirements, preparing corporate and tax documents, and managing VAT and social security obligations.

Permanent Establishment Art 5 OECD

Our Charted Accountants support local and foreign enterprises wishing to expand their business and operate in Italy, offering consultancy and dedicated solutions in civil, tax and social security matters.

Income Tax Law

Through A&P’s service, employees can conveniently file their tax returns from home, via video-call or on their own via an online platform. The service includes a dedicated portal for document management, regular tax updates, and preferential rates for additional tax services.

Value Added Tax

Studio A&P supports non-resident individuals carrying out taxable activities in Italy through fiscal VAT representation, collecting all relevant information and guiding clients through each necessary step, including enrollment in the Italian Revenue Agency registers.

Start-Up

Studio A&P can support you in verifying the necessary requirements to access the Innovative Startup status, registering to the startup section of the register of the Chamber of Commerce and taking care of all the specific periodic obligations.

Contact us for assistance

Fill out the form below to request a personalized quote directly. Our experts will get back to you within 2 business days.

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Other area of expertize you may be interested in

Posting of Workers for Provisions of Services

Studio A&P can help you plan, set-up and monitor your foreign assignments, ensuring full compliance with labour law, social security, tax and immigration fulfilments.

Immigration Law

Studio A&P provides support with Italian Visa, by helping you:

  • Collect all required documents
  • Apply for the visa
  • Contact the relevant authorities
  • Complete the immigration registrations in Italy, once you have obtained the visa
Income Tax Law

Studio A&P provides assistance on corporate tax in Italy, fully online:

  • LLC incorporation and management
  • Permanent establishment assessment
  • Non-Commercial Entity incorporation and management
  • Innovative Startup incorporation and management
  • Tax return filing
Income Tax Law

Our tax experts support Italian and foreign citizens in managing their tax obligations in Italy. We provide assistance with the preparation and filing of income tax returns, the management of tax deductions, and the analysis of tax residency.
Thanks to our extensive experience and A&P’s digital platform, we ensure a precise, compliant and tailored service, ideal for those living, working or owning assets in Italy.

Latest info-sheet from the A&P Team

Tax Law
The IOSS represents the special scheme for simplifying VAT compliance on distance sales of goods imported from non-EU countries....
Foreign VAT Refund
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....
Permanent Establishment Art 5 OECD
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,...
Resident Art 4 OECD
The rules governing tax residency in Italy for non-residents have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...
Permanent Establishment Art 5 OECD
The Tax residence's regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of...
Resident Art 4 OECD
The Increasing transboundary movement of people challenges a traditional keystone of fiscal regulations, progressively eroding the territorial and static work-model upon which these have been developed, in particular from the...
Permanent Establishment Art 5 OECD
A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according...
Permanent Establishment Art 5 OECD
For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian...
Building Bonuses
Italian Ecobonus 2025: requirements, what expenses are covered, and what to do to get the benefit....

Latest news from the A&P Team

Tax Law
Ruling No. 7/2026 provides important operational guidance on determining theoretical annual income for the purposes of the benefits introduced by the Budget Law 2025. The Italian Revenue Agency confirms that...
Income Tax Law
The 2026 Budget Law has amended the rules governing short-term rentals by lowering the threshold above which a presumption of business activity applies to short-term letting....
Permanent Establishment Art 5 OECD
The new update to the OECD Commentary introduces a new potential scenario for the existence of a permanent establishment in the context of remote working, where both the temporal threshold...
Tax Law
Response No. 296/2025 clarifies that the early withdrawal of a pension fund does not qualify as a “pension” for treaty purposes and remains taxable in Italy, even where the beneficiary...
Income Tax Law
With Ruling No. 15/2025, the Italian Revenue Agency provides clarification on the criteria for determining the income produced in Italy by pilots during international flight routes....
Income Tax Law
Ruling No. 292/2025 confirms that income from the liquidation of foreign companies falls under the 7% tax regime for foreign retirees who transfer their residence to Southern Italian municipalities with...

since 1998

Studio A&P offers professional consulting services to businesses and individuals.

Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.

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