Italian Fiscal Representation under Article 17 DPR 633/72 for foreign companies entering the Italian market. We are the legal entity that registers your business with the Agenzia delle Entrate, assumes joint statutory liability, manages Italian e-invoicing, files VAT returns, lodges the €50,000 VIES surety under D.Lgs. 13/2024, and defends you in inspection. Milano-based, senior-led, AI-validated.
Italy requires every non-resident business making taxable supplies on its territory to register for Italian VAT. Non-EU principals must do so through an appointed Fiscal Representative who carries joint statutory liability. EU principals can technically register directly, but most still appoint representation, for the language presence, the e-invoicing platform integration, the inspection defence, and the credibility on file with the Agenzia delle Entrate.
If you are a US merchant scaling into Europe, a UK SME entering Italy post-Brexit, a Japanese brand opening Italian retail, a Chinese ecommerce platform meeting EU compliance, or an Australian enterprise integrating Italian operations into a wider Europe build, you face the same gateway: Italian fiscal representation.
CiDATax is appointed under Article 17 of Presidential Decree 633 of 1972, the founding statute of Italian VAT. We assume joint and several liability with you for Italian VAT obligations, in line with the statute. From August 2024, Legislative Decree 13/2024 additionally requires non-EU principals to lodge a €50,000 surety bond for VIES inclusion. We coordinate the bond as part of onboarding.
US, UK, Chinese, Japanese, Australian sellers on Amazon Italy, eBay, Shopify, TikTok Shop, Cdiscount, Otto and other marketplaces. We register you for Italian VAT, handle the IOSS intermediary appointment for sub-€150 consignments, file monthly LIPE returns, and reconcile marketplace facilitator deemed-supplier flows.
Group-level fiscal representation for multinationals with Italian sales without an Italian permanent establishment. Branch-versus-fiscal-rep advisory, transfer-pricing VAT interaction, intra-group services treatment, and audit defence at scale.
SaaS, gaming, streaming, AI-platform providers selling B2C into Italy. We assess Non-Union OSS suitability versus Italian direct registration, handle the digital-services VAT position (Art. 9a VAT Implementing Regulation), and manage the platform-operator interaction with marketplace facilitator rules.
Italian fiscal representation is mandatory when stock is held in Italy (Amazon FBA, third-party warehouses, your own DC). We register you, coordinate the Italian customs entry under the reverse-charge mechanism (Art. 17 DPR 633/72), and file all subsequent domestic and cross-border Italian VAT obligations.
Senior advisor call to scope your Italian footprint, sales model, marketplaces and registration urgency. Written engagement letter with clear scope and terms follows within 48 hours.
We list the required apostilled documents and shepherd the corporate translations. Most clients complete this stage within 10 to 15 working days.
P.IVA application with the Agenzia delle Entrate, VIES inclusion with the €50k guarantee, and Italian e-invoicing setup. Live within 3 to 6 weeks of complete document pack.
Monthly Lipe filings, annual dichiarazione, Intrastat as required, Esterometro for cross-border flows, and full audit defence on a fixed-fee retainer.
We work to specific Italian statutes and authority guidance. The following is a non-exhaustive list of the primary legal framework we operate within.
The founding article of Italian VAT establishing the Fiscal Representative regime. CiDATax assumes joint and several liability with the represented entity for Italian VAT obligations.
Source: NormattivaLegislative Decree 13 of 12 February 2024 introduces the €50,000 guarantee requirement for non-EU principals seeking VIES inclusion through Italian fiscal representation.
Source: Gazzetta UfficialeBook a senior-led discovery call. We will scope your situation, set clear written terms, and put you on a defined timeline.