Italy

VAT registration in Italy

Direct VAT in Italy registration (only for taxpayers established in an EU Member State) is accomplished by submitting Form ANR/3 to the Revenue Agency Operational Centre in Pescara, which has exclusive competence in such matters, in the following ways:

  • hand delivery
  • registered mail with return receipt or express delivery service
  • express courier

Required documents

  • a copy of your identity document
  • a recent certification, released by your national Chamber of Commerce, demonstrating that you are a taxable person for Vat purposes in your Country and reporting the name of the legal representative
  • a self-declaration about the business activities that you carry out in your Country and the business activity that you plan to undertake in Italy

The registration procedure usually takes three to four weeks.

VAT return

Italy VAT returns (locally called Imposta sul valore aggiunto (IVA) is as follows:

Monthly VAT returns in Italy are due 16th of following month.

Quarterly VAT returns in Italy are due 16th of 2nd month following quarter.

The annual VAT return must be submitted by:

  • holders of VAT numbers, even if they did not carry out taxable transactions in the tax period.
  • non-resident taxpayers that registered for VAT directly or appointed a tax representative.
  • fixed establishments of non-resident entities, being taxpayers subject to VAT.

VAT payments

Italian taxable persons calculate VAT payments on a monthly or quarterly basis, depending on turnover, and pay the VAT. No monthly or quarterly VAT returns must be submitted. Monthly payments are due by the 16th day of the month follow­ing the month for which VAT is due. Quarterly payments are due by the 16th day of the second month following the quarter for which VAT is due, except for the last quarter.

Deregistration

Taxpayers can cancel their registration for VAT purposes using the same forms used for the registration. Taxpayers must deregister within 30 days of the end of business activity.