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Italy tightens VAT rules for non-EU taxpayers

Non-EU taxpayers must provide financial guarantee

The Italian VAT law has been updated to require non-EU established businesses with a non-resident VAT number to provide a financial guarantee to the tax authorities if they are performing intra-community supplies from/to Italy.

Fiscal representative will themselves have additional requirements imposed on them. The must not have any convictions for criminal or corruption offences.

Their special representative, or ‘fiscal representative’, is obliged to undertaken additional background checks on their clients. Failure to do so will expose them to new fines ranging from €3,000 and €50,000.

The new rules apply from 22 February 2024.

Read our Italian VAT guide for more background.


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