Foreign companies may register in Italy for VAT purposes even they are not established in Italy.
The procedure is activated when the foreign company sells goods or provides services that are territorially relevant in Italy.
The appointment is mandatory when the transaction, which takes place in the Italian territory, is subject to VAT and the related obligations are expected to be borne by the nonresident party (thus the reverse charge mechanism is not applicable).
So it is mandatory:
- in the supply of goods and services to private consumers or, at any rate, to persons who for vat purposes behave as such (such as, for example, noncommercial entities even if they have a vat number) or in “B2C” trade: the supply of goods made in Italy to a private individual entails the obligation to subject the transaction to vat in Italy, with the consequent issuance of an invoice and payment of vat to the Italian state. The private individual cannot absolve the payment of vat in any way, not even by issuing a self-invoice;
- In the supply of goods and services to nonresidents;
- In particular situations of intra-Community trade
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