VAT in Italy

Whether a foreign business needs an Italian VAT number depends on who its customers are. The Revenue Agency says a non-resident must meet VAT obligations in Italy if it also supplies final consumers or non-commercial bodies without a VAT number, while a foreign operator whose only Italian customers are VAT-registered businesses established in Italy is not obliged to register. Where registration is needed, a non-resident may identify directly or appoint a fiscal representative, and a firm explains which route fits the sales you expect.

In a profile, check whether the firm files returns and listings of cross-border sales itself, whether it can act as fiscal representative, and whether it has handled e-commerce or services sold to consumers. Ask also about the invoicing system you will use, since Italian invoices follow an electronic format that your own software may not produce.

Fifty-eight firms in Italy offer VAT: 47 accounting firms, 7 law firms and 4 corporate service providers. Thirty-five are small, 16 medium-sized and 7 part of large networks. All 58 work in Italian, 51 in English, 9 in French and 7 in Russian. Thirty-eight of them are in Milan, against nine each in Rome and Turin. If you are setting up a company at the same time, see company formation in Italy.