Non-resident subjects – EU or non-EU – who intend to carry out transactions in the Italian territory that are subject to VAT, without setting up a permanent establishment, may fulfil the necessary obligations and exercise their rights in two ways:
- Direct identification in Italy (for EU subjects only)
- Appointment of a tax representative in Italy (possible option for both EU and non-EU subjects)
Our firm is organised to provide a tax representation or direct identification service, as necessary, for foreign companies or subjects, allowing them to operate in Italy while fulfilling all tax obligations.