Direct Identification for VAT

Direct Identification for VAT purposes is a fulfillment that foreign companies that operate in Italy towards private customers usually have to resort to (the case of e-commerce, Amazon, Ebay, etc.). A particular mention is made for companies that carry out indirect E-commerce activities in Italy and exceed the threshold for direct identification in our country.

VAT in these operations is due in the country of the lender, but if the activity in Italy exceeds the threshold of € 35,000 per year, Direct Identification for VAT purposes is mandatory.

What’s it about?

The Agenzia delle Entrate of Pescara, will assign an Italian VAT number, being able to operate in all respects as an Italian subject residing in a foreign EU state. When the foreign entity is non-EU, he will have to appoint a Tax Representative for VAT purposes.

As the Revenue Agency quotes: “The ANR / 3 model must be used by subjects who are not resident in the State, who carry out business, art or profession activities in another Member State of the European Community or in a third country with which tools exist legal regulations governing mutual assistance in matters of indirect taxation, which intend to carry out transactions relevant to VAT in Italy, directly fulfilling the obligations and exercising the rights deriving from the application of the tax.

To adopt this system, it is necessary to identify directly (article 35-ter of Presidential Decree 633/1972), presenting the model before carrying out any territorially relevant operation in Italy. ”

For direct identification, fill in the form below, one of our operators will contact you to provide you with personalized advice.

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