Since 1st January 2021, the UK has left the European Union and is considered in effect a third-part country. This new position results in the overcoming of procedures previously applicable as a Member State. The VAT matter, beyond the provisions contained in the agreements (both in the withdrawal agreement and in the new commercial one) is certainly one of the most affected by this substantial change.
In a general way a non-resident subject – EU or non-EU – who carries out VAT transactions in Italy can fulfill the related obligations and exercise the related rights or by appointing a tax representative resident in the territory of the State or by identifying himself directly (articles 17 and 35-ter of Presidential Decree 633 / 72).
According to resolution 7 / E / 2021 of 1st February 2021 by Agenzia delle Entrate the same rule is valid for the UK after the Brexit. In particular UK operators who carry out VAT transactions in Italy can operate alternatively through a tax representative or through direct identification. Furthermore, for UK subjects already identified for VAT purposes in Italy or who have already appointed a tax representative, they can continue to operate in these ways without any particular obligation.