VAT Registration

Solutions to avoid penalties & tax audits in Italy

Everything about VAT registrations and things to know before you start your activities in Italy.

VAT registration in Italy may be an obligation for businesses that have cross border operations in this country, and particularly for companies with main activity "trading" or which are active in the B2C industry.

However, applying for a VAT registration in Italy is definitely not an easy process. Indeed, the Italian Tax Authorities require a lot of information and some required documents must be apostilled. It is then important that the registration documents are listed and prepared carefully.

The process of VAT registration in Italy must therefore be anticipated otherwise your invoices will not be compliant and could be subject to VAT audits and penalties inflicted by the Italian Administration. Our mission, as a tax representative, is to assist companies from all over the world which want to be on the safe side from a VAT perspective.

Compulsory situation

If your company is involved in one or some of the following operations, then a VAT registration in Italy is compulsory.

  • You perform Intracommunity supplies of goods from Italy to VAT registered clients within the EU.
  • You sell goods from Italy to clients based outside the European Union (Exports of goods).
  • You store goods in a warehouse in Italy as stock for resale.
  • You perform "supply and install" services over 12 months.
  • You sell goods to private individuals e.g. ecommerce retailing.
  • You provide services to private clients on the Italian territory.
  • You import goods from non EU countries to Italy.

The operations listed here above are the most common transactions requiring a VAT registration in Italy. Please however bear in mind that this list is not exhaustive and that it is always wise to ask VAT experts’ opinion about the specific operations you may have in Italy.

RMB can take care of your VAT registration in Italy as well as the filing of your Italian VAT returns. If your business has cross border transactions within the European Union, you may be interested to know that RM Boulanger is a fully independent company specializing in VAT compliance services. We believe it is important to emphazize on our independence.

RM Boulanger is a family business and offers VAT services since 1980. Being independent from any large accounting company or law firm enables us to answer immediately to our clients and provide them with practical solutions and reasonable fee quotations.

You are unsure whether your company needs a VAT registration in Italy? RMB’s experts are at your disposal to evaluate your situation and provide you with a best adapted technical analysis and fee proposal.

VAT rates in Italy

2. Reduced VAT rate

Italian VAT rate is 10% and applies on (non exhaustive list) :

  • Supply of foods and non-alcoholic beverages,
  • Supply of paharmaceutical products,
  • Hotel accommodation,
  • Passenger transports,
  • Supply of gas and electricity for domestic use.

1. Standard VAT rate

The Italian standard VAT rate is 22%

VAT registration process

Applying for a VAT registration number in Italy usually takes from 4 to 6 weeks provided that all the documents and information required by the Italian Tax Authorities are all complete and accepted. We, however, would like to point out that the collection of these documents takes time. Therefore RMB’s experts will be happy to assist you with the preparation of your VAT registration documents. RMB will check your documents and will take care, on your behalf, of the possible additional requests or questions that the Italian Tax Authorities may raise. RMB can also handle the filing of your VAT returns and advise you about the mentions that must be shown on your invoices in Italy.