The Italian tax authorities have confirmed to us that British companies carrying out operations for which they are liable for VAT in Italy are exempted from the obligation to appoint a fiscal representative in Italy.
This is due to the clause on assistance in the recovery of VAT claims contained in the agreement between the United Kingdom and the European Union of 24 December 2020.
However, UK companies may still appoint a tax agent to fulfill their VAT obligations in Italy.
Know more in which cases can European Union Member States impose the appointment of a fiscal representative.
Source: Agenzia Entrate (pdf in italian)
