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Direct VAT identification for non-residents

A&P Firm specialises in direct VAT identification procedures for taxable persons established within the European Union

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.

Insured for over 10 million euros

Language: IT, EN, FR, ES, DE

Quality ISO 27001 Certified

Team +50 Experts

ICE Providers & Lecturers

Posted Workers Alliance

Chartered Tax Advisors

We operate in all Europe

Quality ISO 9001 Certified

We are Relocation Experts

Based in Italy and active Worldwide

years of
experience

clients trusted
A&P in 2024

We are providers for:

Who is the service addressed to?

Eligible taxpayers

The service is addressed to all EU taxable persons, both individuals and companies, intending to carry out VAT-relevant transactions in Italy.

For taxable persons coming from the EU, the UK and Norway, the appointment of an Italian tax representative is not mandatory. In such cases, registration through direct VAT identification is sufficient.
For taxable persons established outside the EU, direct VAT identification is not permitted and the appointment of an Italian tax representative is mandatory. If this applies to you, we recommend reviewing A&P Firm’s tax representation services.

Direct VAT identification is mandatory for all non-resident taxable persons carrying out supplies of goods or services deemed to be taxable in Italy pursuant to Article 35-ter of Presidential Decree No. 633/1972, including, by way of example:

Sale or purchase of goods in Italy;
Intra-Community transactions involving goods destined for Italy;
Supply of services carried out in Italy;
Online sales to Italian consumers outside the OSS/IOSS regimes;
Organisation of events in Italy (training courses, trade fairs, conferences, etc.).

Arletti & Partners Team

The team at Studio Arletti & Partners is made up of over 50 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.

Our Areas of Expertise include:

How we can support you

Italian VAT registration

Foreign taxable persons operating in Italy may fulfil their VAT obligations through two alternative regimes:

Direct VAT identification, available to taxable persons established in the EU, the UK and Norway who already hold a VAT number in their country of establishment;
Tax representation, mandatory for taxable persons established outside the EU.

A&P Firm’s consultants assist clients at every stage of the procedure, including:

submission of a preliminary form to assess the activities to be carried out and identify the most appropriate VAT registration regime;
preparation of the list of documentation required for registration;
drafting and filing of all forms and supporting documents;
management of communications with the Italian Tax Authorities;
assistance with periodic VAT compliance and monitoring of statutory deadlines.

Where A&P provides assistance

Service delivery

A&P Firm provides assistance either remotely or on-site, depending on the client’s needs.

We aim to provide an initial response within 24 hours of receiving your request.

In addition, we offer:

remote management of all accounting, tax and administrative obligations related to the Italian VAT number;
digital tools ensuring maximum efficiency without the need for travel to Italy;
advisory services provided in English by qualified chartered accountants and tax experts.

Thanks to this integrated approach, clients can complete the entire procedure without travelling, while maintaining continuous contact with the assigned professional and receiving qualified assistance at every stage.

When to request VAT advice

Timing

Direct VAT identification must be completed before carrying out any transaction deemed taxable in Italy.

Early VAT registration is strongly recommended in order to avoid administrative penalties and operational delays. Timely registration also allows VAT compliance to be correctly structured from the outset.

Why choose A&P Firm

When professional VAT registration advice for non‑residents is required

VAT legislation applicable to non-resident taxable persons is complex and involves numerous formal obligations, which are often difficult to manage without professional assistance. Many operators mistakenly consider direct VAT identification and tax representation as equivalent options, thereby risking non-compliance or unnecessary costs.

A&P Firm’s VAT experts, with long-standing experience in Italian and EU VAT law, assist clients in identifying the most appropriate and compliant VAT registration regime tailored to their business needs. The service is suitable for both companies and individuals, and A&P Firm provides specialised assistance to prevent formal errors, omissions, and sanctions.

F.A.Q. about the service

Direct VAT identification is the procedure that allows a non-resident taxable person established in another EU Member State to obtain an Italian VAT number and operate in Italy without appointing a tax representative.

Both are VAT compliance mechanisms available to non-resident taxable persons operating in Italy. Direct VAT identification is available to taxable persons established in the EU, the UK, and Norway and allows them to obtain an Italian VAT number directly. Tax representation, on the other hand, is mandatory for non-EU taxable persons and requires the appointment of an Italian-resident intermediary who assumes VAT obligations and liabilities.

A VAT-identified but non-resident taxable person is a company or professional established abroad who, despite not having a permanent establishment in Italy, has obtained an Italian VAT number through direct VAT identification or tax representation. This allows the taxpayer to carry out VAT-relevant transactions in Italy while maintaining its place of establishment abroad.