Italy has introduced significant changes to the rules governing tax representatives for VAT purposes for non-resident entities. We remind you that companies not resident in the EU are required to appoint a tax representative in Italy in the case of charters departing from Italy, in order to comply with all Italian VAT obligations.
In fact, with the Provision of the Italian Tax Agency (Agenzia delle Entrate) of 17 April 2025, the operating procedures for certifying the subjective requirements and providing the guarantee for the purpose of assuming the role of tax representative were defined, as follows.
- Obligated subjects
Subjects intending to assume or already operating in the role of tax representative are required to submit a specific declaration certifying possession of the requirements under Article 8, paragraph 1, letters a), b), c), and d) of the Ministerial Decree of May 31, 1999, No. 164, and, based on the number of represented entities, to provide an appropriate guarantee pursuant to Article 17, third paragraph, of the Decree of the President of the Republic of October 26, 1972, No. 633.
- Method of submitting the declaration of subjective requirements
Subjects must submit a declaration under penalty of perjury, declaring they have no convictions, no pending criminal proceedings, no serious tax violations, and are not subject to disqualifying legal conditions. The declaration is submitted with the VAT registration or update form, and must be submitted to the local Revenue Agency office.
- Method of providing the guarantee
A guarantee is required when more than one entity is represented, in the form of government bonds, surety, or bank guarantee. Minimum coverage is scaled from €30,000 to €2,000,000 depending on how many entities are represented. The guarantee must be valid for at least 48 months and include detailed information, submitted to the competent office.
- Subjects already operating as tax representatives
Existing tax representatives must comply with the new declaration and guarantee requirements within 60 days of the provision’s publication. Failure to comply triggers the start of procedures to deactivate the VAT numbers of the represented parties, with an additional 60-day grace period.
- Consultation of tax representatives’ references
An online service will be announced and made available for checking the compliance status of tax representatives who have submitted the declaration and, if required, the guarantee.
- Personal data processing
Data will be processed according to EU GDPR and Italian privacy law. The Revenue Agency ensures security and minimization of data, limits retention time, and has conducted a Data Protection Impact Assessment. Data processing is handled by the Revenue Agency and its technical partner Sogei S.p.A.
The Firm is available for further information.
Gianfranco Puopolo
Domenico Rinaldi