VAT Representative Services / UE VAT Identification Services

VAT REPRESENTATIVE SERVICES

“Non - EU” companies without permanent establishment in Italy and which are based in a country that has signed a reciprocity agreement with Italy regarding VAT, that imports in EU goods, are required by local tax authorities to appoint a VAT Representative.

The VAT Representative is liable for the correct management and settlement of VAT compliance and allowed the VAT deduction and refund; VAT Representative should be Italian resident and is joint responsible with the “non-EU Company of the VAT payment and compliance.

VAT representative Services:

• Helping the “non-EU” company in obtaining Italy VAT number
• VAT compliance - VAT accounting
• VAT refunds.

UE VAT IDENTIFICATION SERVICES

EU Directive 2000/65/EC allows companies with no permanent establishment in Italy and registered in their local tax office, to obtain Italian VAT status directly. A “non-resident” company must submit VAT forms to the special revenue offices and keep a proper vat accounting.

Vat Identification Services:

• obtaining Italian VAT number
• full Italian VAT compliance and VAT registration service
• drawing-up and submitting Intrastat and blacklist statements;
• calculating VAT;
• filling annual VAT returns;
• dealing with VAT payments;
• dealing with VAT refunds.

VAT PROCEDURE ONE STOP SHOP (OSS)

This One Stop Shop System covers three special schemes: the non-Union scheme, the Union scheme and the import scheme.

These special schemes allow taxable persons to declare and pay VAT due in Member States in which these taxable persons are (in general) not established via a web-portal in the Member State in which they are identified (Member State of identification). The schemes are optional.