Italy VAT services
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VAT registration Italy
VAT registration in Italy (only for taxpayers established in an EU Member State) is accomplished by submitting Form ANR/3 to the Revenue Agency Operational Centre in Pescara, which has exclusive competence in such matters, in the following ways:
- hand delivery
- registered mail with return receipt or express delivery service
- express courier
Italian VAT Threshold is the threshold of gross sales that you make within Italy. Distance selling threshold for EU businesses selling into Italy is €35,000. This means when you reach or exceed this amount you are required to register for VAT in Italy. For Non EU it is different. If you are storing goods in any EU country via a fulfilment centre such as Amazon FBA. Then regardless of sales you are require to register for VAT.
Italian VAT Threshold is the threshold of gross sales that you make within Italy. Distance selling threshold for EU businesses selling into Italy is €35,000. This means when you reach or exceed this amount you are required to register for VAT in Italy. For Non EU it is different. If you are storing goods in any EU country via a fulfilment centre such as Amazon FBA. Then regardless of sales you are require to register for VAT.
What documents required for VAT registration in Italy?
- a copy of your identity document
- a recent certification, released by your national Chamber of Commerce. It will demonstrate that you are a taxable person for VAT purposes in your Country and reporting the name of the legal representative.
- a self-declaration about the business activities that you carry out in your Country and the business activity that you plan to undertake in Italy.
The registration procedure usually takes three to four weeks.
How to register your Italian VAT number in VIES?
Registering an Italian VAT number in the VIES (VAT Information Exchange System) allows businesses to confirm the validity of VAT numbers across European Union (EU) member states. Here’s a general guide on how to register your Italian VAT number in VIES:
Access the VIES website: Go to the European Commission’s VIES website (http://ec.europa.eu/taxation_customs/vies/) which provides access to the VIES service.
Choose ‘Check VAT Number’: On the VIES website, select the option that says “Check VAT Number” or something similar, which allows you to verify VAT numbers.
Select Italy and Enter Your VAT Number: Choose Italy from the list of countries and enter your Italian VAT number into the provided field.
Verify and Register (if required): If your VAT number is already registered in VIES, the system will verify its validity. If it’s not registered yet, you might need to go through a registration process.
Register Your VAT Number: To register your Italian VAT number in VIES, you might need to contact the Italian tax authority or your local tax office. They will provide guidance on the registration process and the necessary steps to include your VAT number in the VIES database.
Complete Registration Form: You may need to complete a registration form or provide specific details about your business and VAT number to be included in the VIES system.
Wait for Confirmation: After completing the registration process, you’ll likely receive a confirmation or notification once your VAT number is officially registered in VIES.
Check VIES Database: After a certain period (usually a few days), check the VIES database again to confirm that your Italian VAT number is successfully registered and recognized within the system.
Italy VAT return
Italy VAT returns (locally called Imposta sul valore aggiunto (IVA) is as follows:
Monthly VAT returns in Italy are due 16th of following month.
Quarterly VAT returns in Italy are due 16th of 2nd month following quarter.
The annual VAT return must be submitted by:
- holders of VAT numbers, even if they did not carry out taxable transactions in the tax period.
- non-resident taxpayers that registered for VAT directly or appointed a tax representative.
- fixed establishments of non-resident entities, being taxpayers subject to VAT.
VAT payments in Italy
Italian taxable persons calculate VAT payment on a monthly or quarterly basis. It is depending on turnover, and pay the VAT. No monthly or quarterly VAT returns must submit. Monthly payments are due by the 16th day of the month following the month for which VAT is due. Quarterly payments are due by the 16th day of the second month following the quarter for which VAT is due, except for the last quarter.
VAT Deregistration in Italy
Taxpayers can cancel their registration for VAT purposes using the same forms used for the registration. Taxpayers must deregister within 30 days of the end of business activity.