{"id":240951,"date":"2025-10-07T14:33:05","date_gmt":"2025-10-07T12:33:05","guid":{"rendered":"https:\/\/arlettipartners.com\/immatriculation-a-la-tva\/"},"modified":"2026-10-22T10:07:34","modified_gmt":"2026-10-22T08:07:34","slug":"immatriculation-a-la-tva","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/","title":{"rendered":"Immatriculation \u00e0 la TVA en Italie : guide de l&#8217;identification directe \u00e0 des fins de TVA"},"content":{"rendered":"\n<h2 id=\"h-what-is-direct-identification-for-vat-purposes-nbsp-nbsp\" class=\"wp-block-heading\">Qu&#8217;est-ce que l&#8217;identification directe \u00e0 des fins de TVA ?<\/h2>\n\n<p class=\"wp-block-paragraph\">La TVA (taxe sur la valeur ajout\u00e9e, en italien IVA) est un imp\u00f4t communautaire sur la consommation. Elle s&#8217;applique \u00e0 chaque stade de la production et de la distribution de certains biens ou services. Le fournisseur ou prestataire est tenu de facturer au client la taxe, calcul\u00e9e proportionnellement \u00e0 la contrepartie (la \u00ab rivalsa \u00bb, ou r\u00e9percussion). Lorsqu&#8217;une entreprise ou un professionnel \u00e9tabli dans un autre \u00c9tat membre de l&#8217;UE, ou dans un pays tiers, r\u00e9alise en Italie des op\u00e9rations pertinentes au regard de la TVA, la loi permet de s&#8217;acquitter des obligations fiscales selon deux modalit\u00e9s alternatives :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>la d\u00e9signation d&#8217;un repr\u00e9sentant fiscal ;<\/strong><\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>l&#8217;identification directe<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Cette identification n&#8217;affecte pas la r\u00e9sidence fiscale du contribuable, qui conserve son statut de non-r\u00e9sident en Italie. Pour de plus amples informations sur la r\u00e9sidence fiscale, veuillez consulter la<\/strong><a href=\"https:\/\/arlettipartners.com\/tax-residency-of-non-residents-in-italy-residents-in-italy\/\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>section d\u00e9di\u00e9e<\/strong><\/a><strong>.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L&#8217;identification sert exclusivement \u00e0 garantir le respect des obligations et l&#8217;exercice des droits pr\u00e9vus par la l\u00e9gislation en mati\u00e8re de TVA pour les op\u00e9rations territorialement imposables en Italie<\/strong>. Le pr\u00e9sent article porte sur les aspects relatifs \u00e0 l&#8217;identification directe. Pour de plus amples informations sur la <a href=\"https:\/\/arlettipartners.com\/fr\/representation-fiscale-en-italie\/\">repr\u00e9sentation fiscale en mati\u00e8re de TVA, veuillez consulter l&#8217;article d\u00e9di\u00e9<\/a>.<\/p>\n\n<h2 id=\"h-direct-identification-in-italy-when-is-it-possible-nbsp-nbsp\" class=\"wp-block-heading\">Identification directe en Italie : dans quels cas est-elle possible ?<\/h2>\n\n<p class=\"wp-block-paragraph\">L&#8217;identification directe permet aux <strong>entit\u00e9s non r\u00e9sidentes de remplir<\/strong> leurs obligations d&#8217;immatriculation \u00e0 la TVA <strong>sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal<\/strong>.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pour les entit\u00e9s r\u00e9sidant dans l&#8217;UE<\/strong>, l&#8217;identification directe est automatique ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>pour les entit\u00e9s r\u00e9sidant en dehors de l&#8217;UE<\/strong>, l&#8217;identification directe n&#8217;est possible que si l&#8217;Italie a conclu une convention sp\u00e9cifique avec le pays concern\u00e9 (par exemple, la Norv\u00e8ge, le Royaume-Uni).<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u00c0 l&#8217;inverse, les entit\u00e9s suivantes <strong>ne peuvent pas acc\u00e9der<\/strong> \u00e0 l&#8217;identification directe :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Les entit\u00e9s non r\u00e9sidentes disposant d&#8217;un <strong>\u00e9tablissement stable en Italie<\/strong>. Dans ce cas, l&#8217;ouverture d&#8217;un num\u00e9ro de TVA italien (<em>partita IVA<\/em>) est toujours obligatoire (<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/306034\/Risoluzione+n+327+2008_ris327.pdf\/c3d3ace1-dca1-016e-8893-434ff17c74bc\" target=\"_blank\" rel=\"noreferrer noopener\">R\u00e9solution n\u00b0 327\/E de 2008 de l&#8217;administration fiscale italienne<\/a>), selon la proc\u00e9dure ordinaire applicable aux entit\u00e9s r\u00e9sidentes. Il convient de noter que l&#8217;ouverture d&#8217;un num\u00e9ro de TVA co\u00efncide avec la cr\u00e9ation de la succursale \u00e9trang\u00e8re en Italie ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Les entit\u00e9s r\u00e9sidant dans des pays tiers avec lesquels l&#8217;Italie n&#8217;a pas conclu de convention<\/strong> ne peuvent pas \u00eatre identifi\u00e9es directement en Italie et doivent donc d\u00e9signer un repr\u00e9sentant fiscal r\u00e9sidant sur le territoire italien.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pour de plus amples informations sur l&#8217;ouverture d&#8217;un \u00e9tablissement stable en Italie, veuillez consulter<a href=\"https:\/\/arlettipartners.com\/fr\/services\/ouverture-dun-etablissement-stable-en-italie\/\" target=\"_blank\" rel=\"noreferrer noopener\"> notre service d\u00e9di\u00e9<\/a>.<\/p>\n\n<h2 id=\"h-when-is-direct-identification-mandatory-nbsp-nbsp\" class=\"wp-block-heading\">Quand l&#8217;identification directe est-elle obligatoire ?<\/h2>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1972-10-26;633!vig=\" target=\"_blank\" rel=\"noreferrer noopener\">L&#8217;article 17, paragraphes 2, 3 et 4 du d\u00e9cret pr\u00e9sidentiel n\u00b0 633 de 1972<\/a> d\u00e9finit les cas dans lesquels cette obligation na\u00eet. Les entit\u00e9s doivent soit proc\u00e9der \u00e0 l&#8217;identification directe, soit d\u00e9signer un repr\u00e9sentant fiscal. <strong>En r\u00e8gle g\u00e9n\u00e9rale, toutes les entit\u00e9s non r\u00e9sidentes qui effectuent en Italie des livraisons de biens ou des prestations de services sont tenues de s&#8217;immatriculer \u00e0 la TVA<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L&#8217;identification directe constitue une alternative \u00e0 la d\u00e9signation d&#8217;un repr\u00e9sentant fiscal<\/strong>. Trois sc\u00e9narios peuvent donc se pr\u00e9senter :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Les entreprises qui choisissent de recourir \u00e0 l&#8217;identification directe<\/strong> doivent d&#8217;abord cl\u00f4turer le num\u00e9ro de TVA du repr\u00e9sentant fiscal pr\u00e9c\u00e9demment d\u00e9sign\u00e9, en d\u00e9posant le formulaire<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/274681\/nuovo+mod+AA7+10_AA7_10+modello+27.05.2015+giugno.pdf\/c59ee91f-5d56-7625-1794-4a143518adbb?t=1749732509597\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>AA7\/10<\/strong><\/a> ou<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/418845\/Modello+AA9_11_AA9_11+modello.pdf\/a8d62f9f-7f91-50c8-c1ab-e4143818c945?t=1337597427065\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>AA9\/11<\/strong><\/a> ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Les entreprises qui ouvrent un \u00e9tablissement stable en Italie<\/strong> doivent demander un num\u00e9ro de TVA italien rattach\u00e9 \u00e0 l&#8217;\u00e9tablissement stable. Elles peuvent transf\u00e9rer le cr\u00e9dit de TVA accumul\u00e9 pendant la p\u00e9riode d&#8217;identification directe<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/304767\/Risoluzione+118+del+9+12+2011_risoluzione_118e_NEW.pdf\/3e8b6c76-0f25-e0dc-a50f-d9494f95b485?version=1.0\" target=\"_blank\" rel=\"noreferrer noopener\"> (<em>R\u00e9solution n\u00b0 108\/E de 2011 de l&#8217;administration fiscale italienne<\/em>)<\/a> ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Les entreprises qui d\u00e9cident de passer de l&#8217;identification directe \u00e0 la repr\u00e9sentation fiscale<\/strong> peuvent transf\u00e9rer le cr\u00e9dit de TVA accumul\u00e9.<\/li>\n<\/ul>\n\n<h2 id=\"h-italian-vat-registration-procedure-nbsp\" class=\"wp-block-heading\">Immatriculation \u00e0 la TVA italienne : proc\u00e9dure<\/h2>\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment \u00e0 l&#8217;article 35 du d\u00e9cret pr\u00e9sidentiel n\u00b0 633 de 1972, une entit\u00e9 non r\u00e9sidente peut demander un num\u00e9ro de TVA italien en d\u00e9posant le<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/279617\/Modello+ANR_3_ANR_3+-+modello+giugno.pdf\/004bff92-c04b-c171-5f73-608982d056ad?t=1749732179672\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>formulaire ANR\/3<\/strong><\/a> aupr\u00e8s du <strong>Centre op\u00e9rationnel de Pescara<\/strong> (<em>Centro Operativo di Pescara<\/em>). La demande peut \u00e9galement \u00eatre transmise par voie \u00e9lectronique.<\/p>\n\n<p class=\"wp-block-paragraph\">Il est essentiel d&#8217;obtenir <strong>le num\u00e9ro de TVA avant d&#8217;effectuer toute op\u00e9ration territorialement imposable en Italie<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Le formulaire ANR\/3 doit contenir les informations suivantes :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>les donn\u00e9es personnelles du demandeur ou, s&#8217;il s&#8217;agit d&#8217;une personne morale, d&#8217;au moins l&#8217;un de ses repr\u00e9sentants l\u00e9gaux ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>l&#8217;administration fiscale \u00e9trang\u00e8re qui contr\u00f4le l&#8217;activit\u00e9 du demandeur ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>le num\u00e9ro de TVA ou d&#8217;identification fiscale attribu\u00e9 dans le pays de r\u00e9sidence ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>l&#8217;engagement de mettre les documents comptables \u00e0 disposition dans les d\u00e9lais pr\u00e9vus par la l\u00e9gislation italienne.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Une fois que le Centre op\u00e9rationnel de Pescara a v\u00e9rifi\u00e9 la r\u00e9gularit\u00e9 des documents pr\u00e9sent\u00e9s, il attribue le num\u00e9ro de TVA.<\/p>\n\n<p class=\"wp-block-paragraph\">Obligations et exigences de conformit\u00e9 pour l&#8217;entit\u00e9 identifi\u00e9e directement<\/p>\n\n<p class=\"wp-block-paragraph\">Une fois le num\u00e9ro de TVA obtenu par identification directe, l&#8217;entit\u00e9 non r\u00e9sidente doit remplir les obligations qui en d\u00e9coulent. Elle doit \u00e9galement exercer les droits li\u00e9s aux op\u00e9rations pertinentes au regard de la TVA.<\/p>\n\n<p class=\"wp-block-paragraph\">L&#8217;entit\u00e9 non r\u00e9sidente est <strong>dispens\u00e9e<\/strong> :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>de l&#8217;obligation d&#8217;\u00e9mettre des factures \u00e9lectroniques (<a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legislativo:2015;127\" target=\"_blank\" rel=\"noreferrer noopener\"><em>article 1er, paragraphe 3, du d\u00e9cret l\u00e9gislatif n\u00b0 127\/2015<\/em><\/a>) ;<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">En revanche, l&#8217;entit\u00e9 non r\u00e9sidente <strong>doit<\/strong> :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>pr\u00e9senter les documents comptables lors de l&#8217;identification ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>signer tous les documents relatifs \u00e0 la gestion de sa situation en mati\u00e8re de TVA (par exemple, la d\u00e9claration annuelle de TVA, les \u00e9tats r\u00e9capitulatifs Intrastat et le formulaire TR pour les demandes de remboursement trimestriel des exc\u00e9dents d\u00e9ductibles) ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>payer l&#8217;imp\u00f4t au moyen du <strong>formulaire F24<\/strong> \u00e9lectronique ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>communiquer toute modification des informations d\u00e9clar\u00e9es en d\u00e9posant un <strong>formulaire ANR\/3<\/strong> suppl\u00e9mentaire ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>notifier la cessation de l&#8217;activit\u00e9 en d\u00e9posant le <strong>formulaire ANR\/3<\/strong>.<\/li>\n<\/ul>\n\n<h2 id=\"h-consequences-of-late-vat-registration-nbsp\" class=\"wp-block-heading\">Cons\u00e9quences d&#8217;une immatriculation tardive \u00e0 la TVA<\/h2>\n\n<p class=\"wp-block-paragraph\">Dans sa<a href=\"https:\/\/def.finanze.it\/DocTribFrontend\/getPrassiDetail.do?id=%7B41D2CAC3-4156-4B97-BA11-728AC7FA5B0A%7D\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>R\u00e9solution n\u00b0 31\/E de 2005<\/strong><\/a>, l&#8217;administration fiscale italienne (Agenzia delle Entrate) a pr\u00e9cis\u00e9 les cons\u00e9quences d&#8217;une immatriculation tardive \u00e0 la TVA par une entit\u00e9 non r\u00e9sidente.<\/p>\n\n<p class=\"wp-block-paragraph\">L&#8217;immatriculation tardive \u00e0 la TVA constitue une violation des obligations du contribuable pr\u00e9vues par les<a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:legge:1972-00-00;633~art17!vig=\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>articles 17<\/strong><\/a> et<a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:legge:1972-00-00;633~art17!vig=\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>35-ter du d\u00e9cret pr\u00e9sidentiel n\u00b0 633\/1972<\/strong><\/a>.<\/p>\n\n<p class=\"wp-block-paragraph\">Le contribuable \u00e9tranger peut notamment \u00eatre sanctionn\u00e9 pour :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>d\u00e9faut d&#8217;\u00e9mission de factures ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>d\u00e9faut de paiement de la TVA ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>d\u00e9faut de d\u00e9p\u00f4t de la d\u00e9claration de TVA.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Malgr\u00e9 les sanctions possibles, l&#8217;administration fiscale a pr\u00e9cis\u00e9 que l&#8217;<strong>identification tardive n&#8217;entra\u00eene pas la d\u00e9ch\u00e9ance du droit \u00e0 d\u00e9duction de la TVA<\/strong> aff\u00e9rente aux op\u00e9rations d\u00e9j\u00e0 effectu\u00e9es. Cela vaut \u00e0 condition que le contribuable puisse d\u00e9montrer que ces op\u00e9rations \u00e9taient li\u00e9es \u00e0 une activit\u00e9 \u00e9conomique d\u00e9j\u00e0 engag\u00e9e.<\/p>\n\n<p class=\"wp-block-paragraph\">En pratique, l&#8217;entreprise ou le professionnel non r\u00e9sident doit payer les sanctions pour la violation formelle, mais <strong>ne perd pas le droit de r\u00e9cup\u00e9rer la TVA<\/strong> relative aux op\u00e9rations effectu\u00e9es auparavant.<\/p>\n\n<h2 id=\"h-vies-registration-nbsp-nbsp\" class=\"wp-block-heading\">Inscription au VIES<\/h2>\n\n<p class=\"wp-block-paragraph\">Le <strong>VIES (VAT Information Exchange System)<\/strong> est une base de donn\u00e9es qui recense toutes les entit\u00e9s souhaitant effectuer des op\u00e9rations intracommunautaires pertinentes au regard de la TVA. Les assujettis \u00e9tablis dans l&#8217;UE qui souhaitent s&#8217;inscrire au VIES doivent pr\u00e9senter une demande aupr\u00e8s du <strong>Centre op\u00e9rationnel de Pescara<\/strong> (<em>Centro Operativo di Pescara<\/em>).<\/p>\n\n<p class=\"wp-block-paragraph\">L&#8217;inscription au VIES r\u00e9pond \u00e0 deux objectifs principaux :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>pour les <strong>\u00c9tats membres de l&#8217;UE<\/strong>, surveiller les op\u00e9rations intracommunautaires et les assujettis qui les effectuent ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>pour les <strong>assujettis<\/strong>, v\u00e9rifier les num\u00e9ros de TVA de leurs contreparties de l&#8217;UE.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">La <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/PDF\/?uri=CELEX:32018L1910\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>directive (UE) 2018\/1910<\/strong><\/a> (consid\u00e9rant 7) a reconnu la nature <strong>substantielle<\/strong>, et non simplement formelle, de l&#8217;inscription au VIES. Elle permet aux assujettis de b\u00e9n\u00e9ficier du <strong>r\u00e9gime d&#8217;exon\u00e9ration de TVA<\/strong> applicable aux livraisons intracommunautaires de biens. En cons\u00e9quence, l&#8217;inscription dans la base de donn\u00e9es VIES est devenue une <strong>condition obligatoire<\/strong> pour l&#8217;application de l&#8217;exon\u00e9ration.<\/p>\n\n<p class=\"wp-block-paragraph\">Cette position a ainsi supplant\u00e9 la jurisprudence nationale jusqu&#8217;alors \u00e9tablie (arr\u00eats de la Cour de cassation italienne n\u00b0 25651\/2018, n\u00b0 10006\/2018, n\u00b0 4662\/2020) ainsi que la jurisprudence de l&#8217;UE (<a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf;jsessionid=125D76776D71CF6AC75B867D555523B1?text=&amp;docid=219245&amp;pageIndex=0&amp;doclang=IT&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=19790167\" target=\"_blank\" rel=\"noreferrer noopener\">CJUE, <em>affaire C-653\/18<\/em>, point 25<\/a> ;<a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=187683&amp;pageIndex=0&amp;doclang=IT&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=19796162\" target=\"_blank\" rel=\"noreferrer noopener\"> CJUE, <em>affaire C-21\/16<\/em><\/a>), selon laquelle l&#8217;absence d&#8217;inscription au VIES ne faisait pas obstacle \u00e0 l&#8217;exon\u00e9ration de TVA, celle-ci \u00e9tant consid\u00e9r\u00e9e comme une simple exigence formelle.<\/p>\n\n<h2 id=\"h-what-is-the-reverse-charge-mechanism-and-how-does-it-work-nbsp-nbsp\" class=\"wp-block-heading\">Qu&#8217;est-ce que le m\u00e9canisme d&#8217;autoliquidation (reverse charge) et comment fonctionne-t-il ?<\/h2>\n\n<p class=\"wp-block-paragraph\">Le m\u00e9canisme d&#8217;<strong>autoliquidation (reverse charge)<\/strong> est une proc\u00e9dure comptable en mati\u00e8re de TVA con\u00e7ue principalement pour pr\u00e9venir la fraude et l&#8217;\u00e9vasion fiscales.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Lorsqu&#8217;une entit\u00e9 non r\u00e9sidente effectue des op\u00e9rations au profit d&#8217;un assujetti \u00e9tabli en Italie, la TVA n&#8217;est pas acquitt\u00e9e par le fournisseur \u00e9tranger. C&#8217;est le destinataire italien qui acquitte la TVA.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L&#8217;article 17 du d\u00e9cret pr\u00e9sidentiel n\u00b0 633\/1972<\/strong> pr\u00e9cise les situations dans lesquelles ce m\u00e9canisme s&#8217;applique.<\/p>\n\n<p class=\"wp-block-paragraph\">Dans les op\u00e9rations soumises au m\u00e9canisme d&#8217;autoliquidation :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>le fournisseur non r\u00e9sident <strong>n&#8217;est pas tenu d&#8217;appliquer la TVA italienne sur la facture et peut documenter l&#8217;op\u00e9ration selon les r\u00e8gles de son propre pays. Pour les acquisitions aupr\u00e8s de fournisseurs \u00e9tablis hors de l&#8217;UE, le destinataire italien acquitte la TVA en \u00e9mettant une autofacture<\/strong>. Le m\u00e9canisme d&#8217;autoliquidation s&#8217;applique m\u00eame lorsque le fournisseur non r\u00e9sident est identifi\u00e9 directement \u00e0 des fins de TVA en Italie ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Bien que <strong>le destinataire italien<\/strong> acquitte la TVA, l&#8217;op\u00e9ration est r\u00e9put\u00e9e <strong>effectu\u00e9e par l&#8217;entit\u00e9 non r\u00e9sidente<\/strong>.<\/li>\n<\/ul>\n\n<h2 id=\"h-how-can-you-pay-vat-in-italy-nbsp-nbsp\" class=\"wp-block-heading\">Comment payer la TVA en Italie ?<\/h2>\n\n<p class=\"wp-block-paragraph\">Les entit\u00e9s non r\u00e9sidentes peuvent payer la TVA selon deux modalit\u00e9s diff\u00e9rentes :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9p\u00f4t du formulaire F24 \u00e9lectronique<\/strong>, au moyen d&#8217;un code d&#8217;identification personnel (code PIN), de services de banque en ligne ou d&#8217;un interm\u00e9diaire agr\u00e9\u00e9. Dans ce cas, l&#8217;entit\u00e9 doit d\u00e9tenir un compte bancaire ou postal en Italie ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Virement bancaire transfrontalier<\/strong> via le syst\u00e8me <strong>TARGET<\/strong> pour les paiements internationaux.<\/li>\n<\/ul>\n\n<h2 id=\"h-how-does-the-vat-refund-work-nbsp-nbsp\" class=\"wp-block-heading\">Comment fonctionne le remboursement de la TVA ?<\/h2>\n\n<p class=\"wp-block-paragraph\">Les entit\u00e9s non r\u00e9sidentes identifi\u00e9es directement qui effectuent en Italie des op\u00e9rations imposables et non imposables doivent d\u00e9poser une d\u00e9claration annuelle de TVA conform\u00e9ment \u00e0 l&#8217;article 38-bis. L&#8217;identification directe conf\u00e8re \u00e0 ces entit\u00e9s les m\u00eames droits et obligations que ceux des assujettis r\u00e9sidents, y compris le droit \u00e0 d\u00e9duction ou au remboursement de la TVA.<\/p>\n\n<p class=\"wp-block-paragraph\">L&#8217;administration fiscale traite le remboursement de la TVA selon la proc\u00e9dure ordinaire applicable aux assujettis italiens. Celui-ci peut \u00eatre obtenu par l&#8217;une des voies suivantes :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>le d\u00e9p\u00f4t de la <strong>d\u00e9claration annuelle de TVA<\/strong>, ou<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>le d\u00e9p\u00f4t de la <strong>demande \u00e9lectronique infra-annuelle (<\/strong><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/d\/guest\/iva-tr-mod_2024\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>formulaire TR<\/strong><\/a><strong>)<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Les deux documents peuvent \u00eatre d\u00e9pos\u00e9s par le contribuable lui-m\u00eame ou par un interm\u00e9diaire agr\u00e9\u00e9. L&#8217;administration fiscale n&#8217;exige la pr\u00e9sentation d&#8217;aucun document suppl\u00e9mentaire.<\/p>\n\n<p class=\"wp-block-paragraph\">Pour les entit\u00e9s non r\u00e9sidentes qui ont d\u00e9sign\u00e9 un repr\u00e9sentant fiscal, conform\u00e9ment \u00e0 l&#8217;article 17, paragraphe 3, du d\u00e9cret pr\u00e9sidentiel n\u00b0 633\/1972, ce repr\u00e9sentant est habilit\u00e9 \u00e0 demander le remboursement de la TVA. La d\u00e9claration annuelle de TVA, par laquelle un remboursement annuel peut \u00eatre demand\u00e9, doit \u00eatre d\u00e9pos\u00e9e chaque ann\u00e9e entre le 1er f\u00e9vrier et le 30 avril.<\/p>\n\n<p class=\"wp-block-paragraph\">L&#8217;entit\u00e9 non r\u00e9sidente doit, en revanche, d\u00e9poser les demandes de remboursement trimestrielles dans les d\u00e9lais suivants :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>du 1er avril au 30 avril pour le premier trimestre (janvier-mars) ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>du 1er juillet au 31 juillet pour le deuxi\u00e8me trimestre (avril-juin) ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>du 1er octobre au 31 octobre pour le troisi\u00e8me trimestre (juillet-septembre).<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L&#8217;administration fiscale proc\u00e8de normalement au remboursement dans un d\u00e9lai de trois mois \u00e0 compter de la date de la demande. Si ce d\u00e9lai est d\u00e9pass\u00e9, le contribuable a droit \u00e0 des int\u00e9r\u00eats au taux annuel de 2 %.<\/p>\n\n<h2 id=\"h-failure-to-pay-vat-administrative-penalties-nbsp-nbsp\" class=\"wp-block-heading\">D\u00e9faut de paiement de la TVA : sanctions administratives<\/h2>\n\n<p class=\"wp-block-paragraph\">En cas de d\u00e9faut de paiement de la TVA, le contribuable s&#8217;expose \u00e0 une s\u00e9rie de sanctions administratives.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Le d\u00e9cret l\u00e9gislatif n\u00b0 471\/1997<\/strong> (qui sera int\u00e9gr\u00e9, \u00e0 compter du 1er janvier 2027, dans le <strong>Code unique des sanctions fiscales administratives et p\u00e9nales<\/strong>,<a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legislativo:2024;173\" target=\"_blank\" rel=\"noreferrer noopener\"> <em>d\u00e9cret l\u00e9gislatif n\u00b0 173\/2024<\/em><\/a>) d\u00e9finit les infractions et les sanctions correspondantes en mati\u00e8re de taxe sur la valeur ajout\u00e9e. Parmi les principales dispositions figurent :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9faut de d\u00e9p\u00f4t de la d\u00e9claration annuelle de TVA lorsque l&#8217;imp\u00f4t est d\u00fb<\/strong> (article 5, paragraphe 1) :<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Sanction \u00e9gale \u00e0 <strong>120 % de la TVA due, avec un minimum de 250 \u20ac<\/strong> ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Sanction \u00e9gale \u00e0 <strong>75 % de la TVA due<\/strong>, si le contribuable d\u00e9pose la d\u00e9claration omise <strong>avec plus de quatre-vingt-dix jours de retard<\/strong>, mais avant l&#8217;expiration du d\u00e9lai de contr\u00f4le. Dans tous les cas, elle s&#8217;applique avant que le contribuable ait re\u00e7u notification formelle d&#8217;un acc\u00e8s, d&#8217;une inspection, d&#8217;une v\u00e9rification ou de l&#8217;engagement de toute activit\u00e9 de contr\u00f4le administratif.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9faut de d\u00e9p\u00f4t de la d\u00e9claration annuelle de TVA lorsqu&#8217;aucun imp\u00f4t n&#8217;est d\u00fb<\/strong> (article 5, paragraphe 3) :<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Sanction comprise entre <strong>250 \u20ac et 2 000 \u20ac<\/strong> ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Sanction comprise entre <strong>150 \u20ac et 1 000 \u20ac<\/strong>, si le contribuable d\u00e9pose la d\u00e9claration omise <strong>avec plus de quatre-vingt-dix jours de retard<\/strong>, mais <strong>avant<\/strong> l&#8217;expiration du d\u00e9lai de contr\u00f4le. Dans tous les cas, elle s&#8217;applique <strong>avant<\/strong> que le contribuable ait re\u00e7u notification formelle d&#8217;un acc\u00e8s, d&#8217;une inspection, d&#8217;une v\u00e9rification ou de l&#8217;engagement de toute activit\u00e9 de contr\u00f4le administratif.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9claration inexacte ou incompl\u00e8te<\/strong> \u2014 c&#8217;est-\u00e0-dire TVA d\u00e9clar\u00e9e inf\u00e9rieure \u00e0 celle due ou cr\u00e9dit de TVA exc\u00e9dentaire demand\u00e9 (article 5, paragraphes 4, 4-bis et 4-ter) :<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Sanction \u00e9gale \u00e0<strong> 70 % de la TVA suppl\u00e9mentaire due ou du cr\u00e9dit de TVA moindre<\/strong> ; minimum de 150 \u20ac ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Sanction <strong>de 105 % \u00e0 150 %<\/strong> si l&#8217;infraction est commise au moyen de <strong>fausses factures ou d&#8217;autres documents frauduleux, d&#8217;op\u00e9rations fictives<\/strong>, ou par des <strong>man\u0153uvres dolosives ou frauduleuses<\/strong> ;<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>En l&#8217;absence de <strong>comportement frauduleux ou dolosif<\/strong> (tel que l&#8217;utilisation de fausses factures), la sanction est r\u00e9duite d&#8217;un tiers si l&#8217;imp\u00f4t suppl\u00e9mentaire ou le cr\u00e9dit moindre constat\u00e9 est inf\u00e9rieur \u00e0 3 % de l&#8217;imp\u00f4t ou du cr\u00e9dit d\u00e9clar\u00e9 et, en tout \u00e9tat de cause, inf\u00e9rieur \u00e0 30 000 \u20ac au total.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Demande de remboursement de TVA indu <\/strong>(article 5, paragraphe 5) : sanction \u00e9gale \u00e0 <strong>22 % du cr\u00e9dit rembours\u00e9<\/strong> ind\u00fbment demand\u00e9.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;identification directe permet aux entreprises non r\u00e9sidentes de remplir leurs obligations d&#8217;immatriculation \u00e0 la TVA sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal.<\/p>\n","protected":false},"author":1,"featured_media":229330,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[1472,6037],"tags":[5868],"country":[1505],"container":[6604],"service":[7298],"tag-di-competenza":[5607,5625],"class_list":["post-240951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-value-added-tax","category-vat-direct-identification-eu","tag-highlighted-info-sheet","country-italie","container-tax-legal-services-for-companies","service-direct-vat-identification-for-non-residents-eng","tag-di-competenza-team-fiscale-italia-fr","tag-di-competenza-team-giuridico-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Immatriculation \u00e0 la TVA en Italie : guide de l&#039;identification directe \u00e0 des fins de TVA - Arletti Partners<\/title>\n<meta name=\"description\" content=\"L&#039;identification directe permet aux entreprises non r\u00e9sidentes de remplir leurs obligations d&#039;immatriculation \u00e0 la TVA sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Immatriculation \u00e0 la TVA en Italie : guide de l&#039;identification directe \u00e0 des fins de TVA\" \/>\n<meta property=\"og:description\" content=\"L&#039;identification directe permet aux entreprises non r\u00e9sidentes de remplir leurs obligations d&#039;immatriculation \u00e0 la TVA sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/\" \/>\n<meta property=\"og:site_name\" content=\"Arletti Partners\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ArlettiPartners\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-07T12:33:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-22T08:07:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/arlettipartners.com\/wp-content\/uploads\/2025\/10\/donna-ad-alto-angolo-di-lavoro-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Arl21_wpadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Arl21_wpadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/\"},\"author\":{\"name\":\"Arl21_wpadmin\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#\\\/schema\\\/person\\\/efb6f604eb15edbf7020e0a12763519d\"},\"headline\":\"Immatriculation \u00e0 la TVA en Italie : guide de l&#8217;identification directe \u00e0 des fins de TVA\",\"datePublished\":\"2025-10-07T12:33:05+00:00\",\"dateModified\":\"2026-10-22T08:07:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/\"},\"wordCount\":2511,\"publisher\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/donna-ad-alto-angolo-di-lavoro-scaled.jpg\",\"keywords\":[\"Highlighted info-sheet\"],\"articleSection\":[\"Value Added Tax\",\"VAT Direct Identification (EU)\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/\",\"name\":\"Immatriculation \u00e0 la TVA en Italie : guide de l'identification directe \u00e0 des fins de TVA - Arletti Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/donna-ad-alto-angolo-di-lavoro-scaled.jpg\",\"datePublished\":\"2025-10-07T12:33:05+00:00\",\"dateModified\":\"2026-10-22T08:07:34+00:00\",\"description\":\"L'identification directe permet aux entreprises non r\u00e9sidentes de remplir leurs obligations d'immatriculation \u00e0 la TVA sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/#primaryimage\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/donna-ad-alto-angolo-di-lavoro-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/donna-ad-alto-angolo-di-lavoro-scaled.jpg\",\"width\":2560,\"height\":1709,\"caption\":\"VAT registration\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/immatriculation-a-la-tva\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Droit fiscal\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/category\\\/tax-law\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Value Added Tax\",\"item\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/category\\\/tax-law\\\/value-added-tax\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Immatriculation \u00e0 la TVA en Italie : guide de l&#8217;identification directe \u00e0 des fins de TVA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/\",\"name\":\"Arletti Partners\",\"description\":\"Tax Advisors and Global Mobility Specialists\",\"publisher\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#organization\",\"name\":\"Arletti & Partners\",\"alternateName\":\"Studio Arletti\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-logo.png.nuovo_.nero_.png\",\"contentUrl\":\"https:\\\/\\\/arlettipartners.com\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-logo.png.nuovo_.nero_.png\",\"width\":150,\"height\":32,\"caption\":\"Arletti & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/ArlettiPartners\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/arletti-partners\"],\"description\":\"Tax & Global Mobility Law Firm in Italy\",\"email\":\"info@arlettipartners.com\",\"telephone\":\"+390230456361\",\"legalName\":\"Arletti Partners\",\"foundingDate\":\"1998-01-01\",\"vatID\":\"IT02519610360\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"51\",\"maxValue\":\"200\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/#\\\/schema\\\/person\\\/efb6f604eb15edbf7020e0a12763519d\",\"name\":\"Arl21_wpadmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e4840d26b3ad1e6d1918e55d982f6d70375ce48193435cbfb611dbbb8e1f95a0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e4840d26b3ad1e6d1918e55d982f6d70375ce48193435cbfb611dbbb8e1f95a0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e4840d26b3ad1e6d1918e55d982f6d70375ce48193435cbfb611dbbb8e1f95a0?s=96&d=mm&r=g\",\"caption\":\"Arl21_wpadmin\"},\"sameAs\":[\"https:\\\/\\\/arlettipartners.com\"],\"url\":\"https:\\\/\\\/arlettipartners.com\\\/fr\\\/author\\\/arl21_wpadmin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Immatriculation \u00e0 la TVA en Italie : guide de l'identification directe \u00e0 des fins de TVA - Arletti Partners","description":"L'identification directe permet aux entreprises non r\u00e9sidentes de remplir leurs obligations d'immatriculation \u00e0 la TVA sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/","og_locale":"fr_FR","og_type":"article","og_title":"Immatriculation \u00e0 la TVA en Italie : guide de l'identification directe \u00e0 des fins de TVA","og_description":"L'identification directe permet aux entreprises non r\u00e9sidentes de remplir leurs obligations d'immatriculation \u00e0 la TVA sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal.","og_url":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/","og_site_name":"Arletti Partners","article_publisher":"https:\/\/www.facebook.com\/ArlettiPartners","article_published_time":"2025-10-07T12:33:05+00:00","article_modified_time":"2026-10-22T08:07:34+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2025\/10\/donna-ad-alto-angolo-di-lavoro-scaled.jpg","type":"image\/jpeg"}],"author":"Arl21_wpadmin","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Arl21_wpadmin","Dur\u00e9e de lecture estim\u00e9e":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/#article","isPartOf":{"@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/"},"author":{"name":"Arl21_wpadmin","@id":"https:\/\/arlettipartners.com\/fr\/#\/schema\/person\/efb6f604eb15edbf7020e0a12763519d"},"headline":"Immatriculation \u00e0 la TVA en Italie : guide de l&#8217;identification directe \u00e0 des fins de TVA","datePublished":"2025-10-07T12:33:05+00:00","dateModified":"2026-10-22T08:07:34+00:00","mainEntityOfPage":{"@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/"},"wordCount":2511,"publisher":{"@id":"https:\/\/arlettipartners.com\/fr\/#organization"},"image":{"@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/#primaryimage"},"thumbnailUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2025\/10\/donna-ad-alto-angolo-di-lavoro-scaled.jpg","keywords":["Highlighted info-sheet"],"articleSection":["Value Added Tax","VAT Direct Identification (EU)"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/","url":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/","name":"Immatriculation \u00e0 la TVA en Italie : guide de l'identification directe \u00e0 des fins de TVA - Arletti Partners","isPartOf":{"@id":"https:\/\/arlettipartners.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/#primaryimage"},"image":{"@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/#primaryimage"},"thumbnailUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2025\/10\/donna-ad-alto-angolo-di-lavoro-scaled.jpg","datePublished":"2025-10-07T12:33:05+00:00","dateModified":"2026-10-22T08:07:34+00:00","description":"L'identification directe permet aux entreprises non r\u00e9sidentes de remplir leurs obligations d'immatriculation \u00e0 la TVA sans avoir \u00e0 d\u00e9signer de repr\u00e9sentant fiscal.","breadcrumb":{"@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/#primaryimage","url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2025\/10\/donna-ad-alto-angolo-di-lavoro-scaled.jpg","contentUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2025\/10\/donna-ad-alto-angolo-di-lavoro-scaled.jpg","width":2560,"height":1709,"caption":"VAT registration"},{"@type":"BreadcrumbList","@id":"https:\/\/arlettipartners.com\/fr\/immatriculation-a-la-tva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/arlettipartners.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Droit fiscal","item":"https:\/\/arlettipartners.com\/fr\/category\/tax-law\/"},{"@type":"ListItem","position":3,"name":"Value Added Tax","item":"https:\/\/arlettipartners.com\/fr\/category\/tax-law\/value-added-tax\/"},{"@type":"ListItem","position":4,"name":"Immatriculation \u00e0 la TVA en Italie : guide de l&#8217;identification directe \u00e0 des fins de TVA"}]},{"@type":"WebSite","@id":"https:\/\/arlettipartners.com\/fr\/#website","url":"https:\/\/arlettipartners.com\/fr\/","name":"Arletti Partners","description":"Tax Advisors and Global Mobility Specialists","publisher":{"@id":"https:\/\/arlettipartners.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/arlettipartners.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/arlettipartners.com\/fr\/#organization","name":"Arletti & Partners","alternateName":"Studio Arletti","url":"https:\/\/arlettipartners.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/arlettipartners.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/03\/cropped-logo.png.nuovo_.nero_.png","contentUrl":"https:\/\/arlettipartners.com\/wp-content\/uploads\/2022\/03\/cropped-logo.png.nuovo_.nero_.png","width":150,"height":32,"caption":"Arletti & Partners"},"image":{"@id":"https:\/\/arlettipartners.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/ArlettiPartners","https:\/\/www.linkedin.com\/company\/arletti-partners"],"description":"Tax & Global Mobility Law Firm in Italy","email":"info@arlettipartners.com","telephone":"+390230456361","legalName":"Arletti Partners","foundingDate":"1998-01-01","vatID":"IT02519610360","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"51","maxValue":"200"}},{"@type":"Person","@id":"https:\/\/arlettipartners.com\/fr\/#\/schema\/person\/efb6f604eb15edbf7020e0a12763519d","name":"Arl21_wpadmin","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/e4840d26b3ad1e6d1918e55d982f6d70375ce48193435cbfb611dbbb8e1f95a0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e4840d26b3ad1e6d1918e55d982f6d70375ce48193435cbfb611dbbb8e1f95a0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e4840d26b3ad1e6d1918e55d982f6d70375ce48193435cbfb611dbbb8e1f95a0?s=96&d=mm&r=g","caption":"Arl21_wpadmin"},"sameAs":["https:\/\/arlettipartners.com"],"url":"https:\/\/arlettipartners.com\/fr\/author\/arl21_wpadmin\/"}]}},"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/posts\/240951","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/comments?post=240951"}],"version-history":[{"count":3,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/posts\/240951\/revisions"}],"predecessor-version":[{"id":240962,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/posts\/240951\/revisions\/240962"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/media\/229330"}],"wp:attachment":[{"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/media?parent=240951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/categories?post=240951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/tags?post=240951"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/country?post=240951"},{"taxonomy":"container","embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/container?post=240951"},{"taxonomy":"service","embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/service?post=240951"},{"taxonomy":"tag-di-competenza","embeddable":true,"href":"https:\/\/arlettipartners.com\/fr\/wp-json\/wp\/v2\/tag-di-competenza?post=240951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}