Italy VAT – The Rates & Registration

If your company is not established in Italy and is providing ‘taxable supplies’ of goods or services in Italy, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Italy evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

There are numerous circumstances in Italy that can generate the responsibility to register for VAT. Below are some of the most common cases:

• Goods being imported into Italy from outside the EU;
• Goods being bought or sold in Italy;
• Selling goods from Italy that are delivered to customers out with Italy (this applies to business or private customers);
• Obtaining goods in Italy from another country within the EU (Intra-community acquisitions);
• Inventory of stock in Italy for sale, circulation or delivery;
• eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
• Arranging events in Italy, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Italy, you should contact amavat^® immediately to allow us to help you be VAT compliant.

*amavat^® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.02.2024.

‘VAT Return’ Periods
Returns are annually: VAT payments monthly or quarterly

‘Annual Returns’
Yes

‘EC Sales Lists’ frequency
Monthly or quarterly

‘EC Purchase Lists’
Yes

Additional reporting requirements
Yes, please contact amavat^® for details.

‘Extended Reverse Charge’
The supply of goods and services provided by a non-established business to a VAT registered customer in Italy are subject to the reverse charge and the customer should account for the VAT. Please contact amavat^® if you would like further information of how the extended reverse charge applies in Italy.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative to register for VAT in Italy.