VAT Direct Identification in Italy

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VAT Direct Identification

Direct Italian VAT registration for EU-based companies under Art. 35-ter, no fiscal representative required.

VAT Direct Identification in Italy

If your business is established in the European Union and trades in Italy, an Italian VAT number is required. Under EU rules, EU-based companies can apply for VAT Direct Identification in Italy — registering for VAT without appointing a fiscal representative.

This solution suits businesses selling goods or services, importing products, or operating on platforms such as Amazon or Shopify. VAT Direct Identification lets you handle your Italian VAT obligations directly with the Italian Revenue Agency (Agenzia delle Entrate).

Our VAT Direct Identification Services

Choosing VAT Direct Identification avoids the additional costs and formalities of fiscal representation while remaining fully compliant with Italian VAT law.

We manage every step of the process:

  1. Preparing and submitting the VAT registration application
  2. Communicating with the Italian tax authorities on your behalf
  3. Ongoing VAT return filings and compliance
  4. Intrastat declarations and EC Sales Lists, where applicable
  5. Advice on invoicing and electronic filing requirements

Who Can Use VAT Direct Identification

Companies based outside the EU cannot use VAT Direct Identification and must appoint a fiscal representative in Italy.

  • Businesses legally established in an EU Member State
  • Companies with a valid EU VAT number
  • Businesses with taxable transactions in Italy but no permanent establishment

Benefits

  • Direct relationship with the Italian tax authorities
  • Simpler VAT registration process for EU companies
  • Full control over VAT compliance in Italy
  • Faster processing compared to appointing a fiscal representative

Certified Accounting Partner

Auditors and Chartered Accountants — we act as your legal, certified representatives within the Italian fiscal system. Suitable for foreign entrepreneurs, non-EU sellers, and companies with complex cross-border operations.

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