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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.
Requirements and procedures for obtaining a VAT refund in Italy for non-residents.
The Entry/Exit System (EES), which entered into force on 12 October 2025, is an automated IT system representing a crucial step in the digitalisation and harmonisation of European policies concerning border control and the management of migration flows.
Directive 2023/970/EU, in force since 10 May 2023, obliges Member States to monitor, prevent, and
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 VAT purposes in Italy.
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 amendend in 2024.
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 the activities listed under article 6 of the Presidential Decree n. 605/1973.
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 of Presidential Decree No. 605/1973.
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, administrative, and criminal spheres.
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
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, for the attribution of resident status.
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 status.
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