For non-resident taxable person from European Union, the nomination of a fiscal representative in Italy is an alternative to the direct identification, which is different from the first one for a different articulation of the responsibility of a non-resident subject towards the Italian financial administration.
The fiscal representative is, in fact, jointly liable for all the obligations provided by the law for the non-resident in Italy subject and, in particular, for the VAT due.
In the direct identification, instead, the non-resident subject is the only debtor.
The nomination of the fiscal representative must be done via public act, registered private agreement or letter registered in the Tax Office’s special register (model VI).
Otherwise, the nomination may be also done by a deed certified by a Notary from the State of nonresident taxable subject, with the stamp “Apostille”, or legalized by an Embassy or an Italian consulate in the foreign country.
The subject appointed as fiscal representative, therefore, has to submit declaration of commencement activities and the request to obtain VAT number on behalf of the EU subject represented.
The fiscal representative can exercise all the rights and he is required to fulfil all the obligations due to the application of the law concerning VAT related to operations carried out in Italy from or towards the subject represented (for example: to issue and to record customers and suppliers invoices, to calculate periodical taxes and made VAT payments, to make annual VAT returns and to ask for VAT refunds).
The direct identification, provided by the article 35-ter of DPR 633/1972, takes place by submitting the form ANR/3, before doing any territorially remarkable operation in Italy.
The filing has to be submitted exclusively to the Tax Office, Centro Operativo in Pescara – Via Rio Sparto, 21 – 65100 Pescara, directly to the office (also by a delegated person) or by post.
It is possible to find more detailed information about the procedure for direct identification on the website of Tax Office to the link http://www.agenziaentrate.gov.it