Info-sheet

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...

Direct identification allows non-resident businesses to fulfil VAT registration obligations without having to appoint a tax representative....

Local Agreements in Finland and Sweden for posted workers: rules, employer obligations, and compliance risks....

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...

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,...

Requirements and procedures for obtaining a visa for medical treatment in Italy....

Many European Union Countries are aligning their regulations, strengthening controls, and introducing new preliminary obligations for operating on construction sites.  After Countries like Finland, Sweden, Estonia, France, Italy, and Spain,...

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,...

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...