Non-EU businesses must appoint an Italian fiscal representative when registering for VAT purposes in Italy. Like other EU countries, the fiscal representative is jointly and severally liable for the tax debts of the company.
In practice, where a fiscal representative is appointed, this representative may require a bank guarantee to cover the risk of tax liabilities imposed by the Italian authorities. This guarantee is different from the bank guarantee required when requesting a VAT refund.
EU businesses can register directly for VAT purposes. This means that the legal representative of the company can sign the registration form without any local Italian involvement.
Contact us if you need more information on Italian registration requirements for EU and non-EU companies.