da Marco Vergani | Feb 2, 2021 | Taxation in Italy, VAT registration in Italy
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.
da Marco Vergani | Ago 2, 2019 | E-commerce, IVA, VAT registration in Italy
The first electronic communication of distance sales made through the marketplace must be submitted by 31 October 2019, and includes the period from April to July 2019; if the electronic platform between 13 February and 30 April 2019 has also sold tablets, laptops, gaming consoles and cell phones, the related data will have to be recovered and transmitted. The law-decree 34/2019 (as implemented by the 31th July provision) requires companies which manage Internet marketplaces to transmit some data relating to suppliers on a quarterly basis.
Failure to transmit or send incomplete data shifts the Vat liability to the company responsible for sending the communication, unless he is able to prove that it was paid by the supplier. The provision also impose a ten-year timing for the conservation of documents relating to distance sales starting from the year in which the transaction was carried out.
In general, the communication must be submitted by all those operators who, using electronic platforms, perform activities as facilitators in the sale of goods, allowing buyers and suppliers to be put in contact, who sell goods through a marketplace. On the other hand, those who, while facilitating sales, are just carrying out only one of the following operations are expressly excluded: processing of payments; cataloging or advertising of goods; redirection or transfer of buyers to other electronic interfaces in which goods are sold, without further intervention in the sale.
The communication must therefore be transmitted by all companies, even if they are not residents in Italy, which facilitate distance sales of imported goods or distance sales of goods within the European Union, through the use of a electronic interface. In order to transmit the communication, non-resident companies without a permanent establishment in Italy, are deemed to VAT direct identification or use a tax representative resident in Italy.
For each supplier which has made at least one sale through a marketplace a series of data must be communicated: the data relating to the name or personal data, including residence or domicile, as well as the unique identifier used to make sales facilitated by the electronic interface; the total number of units sold in Italy and, at choice, the total amount of sales prices or the average sales price, expressed in euros.
da Marco Vergani | Feb 27, 2019 | VAT registration in Italy
With the answer to question n. 67 published yesterday, the Italian Revenue Agency has provided some clarifications on electronic invoicing for foreign companies.
The question was presented by a company not established in Italy but here identified for VAT purposes.
With regard to the communication of cross-border transactions, the Italian Agency recalls that the obligation is borne only by taxpayers resident or established in the Italian territory: the company here identified must not therefore communicate the transactions to and from abroad while, on the contrary, the active operations carried out towards the identified company must be communicated.
As regards the issue of electronic invoices the Agency confirm what was previously indicated in a FAQ, namely that italian companies are required, alternatively, to transmit e-bills via Sdi or to carry out the “esterometero” communication.
In the case of an electronic invoice issue, the Italian VAT number of the identified company must be reported, using a conventional code with seven zeros for transmission and ensuring the possibility of obtaining a paper copy of the invoice if requested.
