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Beatrice Masserini No Comments

For EU Companies (if an EU Company exceeds 35,000.00€ per year, it is obliged to require for a direct identification in Italy):

  • Model AN/3 duly to be fulfilled;
  • Certificate from the Tax Authority showing the national Vat number, the company’s name and the company’s activity. To be certified and translated into Italian by a local notary;
  • Certificate from the local Chamber of Commerce showing, between other Company’s information, the name of the legal representative as well as the powers granted to him. To be certified and translated into Italian by a local notary;
  • Certificate of incorporation completed with the bylaw;
  • D. of the company’s legal representative;
  • Declaration (Dichiarazione sostitutiva di certificazione) to be printed in the company’s letterhead;
  • Delegation of power to outsourcing company for opening an Italian Vat position;
  • Once the VAT number obtained, apply for the VIES registration (if the Company has any business relation with EU Companies).

 

For non EU Companies (they cannot require for a direct identification in Italy, but they have to appoint a fiscal representative):

  • Model AA7/10 duly to be fulfilled;
  • Certificate from the Tax Authority the tax registration number, the company’s name and the company’s activity. To be certified and translated to Italian by a local notary;
  • Certificate from the local Chamber of Commerce showing, between other Company’s information, the name of the legal representative as well as the powers granted to him. To be certified and translated into Italian by a local notary;
  • Certificate of incorporation completed with the bylaw;
  • D. of the company’s legal representative;
  • Contract between the non-EU Company and our Firm signed by the two Parties;
  • Letter, in triplicate, in Italian and in English or French, for nomination of a fiscal representative. To be certified by a local notary;
  • Once the VAT number obtained, apply for the VIES registration (if the Company has any business relation with EU Companies).

Returns to be submitted:

  • Monthly for a turnover higher than 400,000.00€ for services and 700,000.00€ for goods;
  • Quarterly for VAT payment with a turnover lower than 400,000.00€ for services and 700,000.00€ for goods;
  • Annually for the VAT return and VAT communication.

Due dates:

VAT returns

For EU and non-EU companies:

End of September of the following year

VAT payment

The 16th of the second month after the referred period

Intrastat returns, that is Intrastat EC-listing (compulsory when there are invoices issued or received in an EU country)

On the 25th day of the month following the return period

When the threshold exceeds 50,000.00€, Intrastat returns have to be submitted monthly; on the contrary, if the threshold is lower than 50,000.00€, Intrastat returns have to be submitted quarterly.

Obtaining VAT number:

Just a few days

 

SOURCE: TRA – Tax Representative Alliance

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