Fiscal representative in Italy
The appointment of a fiscal representative in Italy needs to sell to consumer (sales B2C) for companies based outside the EU. The other possibility for U.E. Companies it is direct identification.
With this article we want to analyze the tax compliance and possibilities of appointing a fiscal representative in Italy.
A foreign operator who makes supplies of goods or services to private consumers (B2C operations), without a permanent organization in Italy, still has the obligation, upon reaching a certain turnover /35,000 euros / year), to pay VAT and carry out all the obligations that the law imposes (booking, payments, tax settlements, registration of invoices issued and received, Intrastat operations, multipurpose communication sending, feeler gauge, presentation of INTRASTAT models etc.)
To carry out these tasks there are two possibilities:
– Direct identification in Italy (only for subjects belonging to the European community)
– Appointment of fiscal representative in Italy (possible option for both EU and non-EU subjects)
The two solutions are to be carefully evaluated both in terms of costs and in terms of responsibility.
In the first case, the foreign subject carries out the foreseen obligations directly or more easily through the services of a local professional. In the second case, without prejudice to the subjectivity of the foreign subject of the operations carried out, the tax representative assumes joint and several liability directly with the subject. Put simply, the Revenue Agency can request taxes due, penalties, interest also from the tax representative.
By now many companies based abroad carry out sales in Italy to private consumers by Internet, by mail or other methods and consequently need a fiscal representative in Italy.
Our firm has therefore organized a fiscal representation or direct identification service as needed, in favor of foreign companies or entities that allows them to operate safely in Italy by fulfilling all tax obligations with ease.
Our firm, through a service company belonging to its group, is able to carry out all the practices of direct identification or carrying out the assignment of tax representative on behalf of a foreign subject with fixed rates.
For direct identification, our rates start at € 200 per month according to the volumes of operations carried out in Italy or in Europe. For fiscal representation, by increasing our responsibilities and becoming united with the represented person, our rates start at € 300 / month, always according to the volumes of documents and business. The deposit of a security or the granting of a bank or insurance guarantee is also required for the position of fiscal representative.
If interested in the service or in having your situation analyzed by a professional, you can request a consultation or a detailed estimate for free by filling out the form below. We will accompany you from birth in the growth of your business in Italy.