To complete your Italian VAT registration, we'll need you to provide us with some documents and information. The tax authority requests these things to confirm your details and as proof that you're actively doing business.
In some cases, we may need more or different things than are listed here.
What we need from you
Company Documents
- Articles of Association
- Trade Register extract
- Certificate of Incorporation
- Passport of the signing company director
- VAT certificate from your home country
If your country uses VAT but you don't have a certificate, please provide a letter explaining why. You don't need to provide either if your country doesn't use VAT. - Financial Guarantee for €50,000 (Non-EU/EEA businesses only)
Additional Information
- A short description of your products
- Where your inventory is physically stored, and if it's managed through Amazon FBA
- Your estimated turnover this year and next
- Documents confirming any previous company name changes (not trading names)
- The home address and date of birth of the signing company director
VAT in Italy
| VAT Rates | |
| Standard | 22% |
| Reduced 1 | 10% |
| Reduced 2 | 5% |
| Reduced 3 | 4% |
Tax Authority: Agenzia delle Entrate
Estimated Registration Timeline: 7 weeks (10 weeks with Fiscal Representation)
Italian VAT returns are filed monthly or quarterly, depending on your turnover. All VAT-registered businesses are also required to file an annual summary.
Financial Guarantee Requirement for Fiscal Representation
Businesses based outside the EU and European Economic Area (EEA) that are registering for VAT in Italy with a Fiscal Representative have to provide a €50,000 financial guarantee. Without the guarantee, your Italian VAT number won't be included in the VIES database, which is used to validate VAT numbers across the EU when goods cross international borders. Without the guarantee, you won't be able to use your Italian VAT number to ship goods across Italy's border.
What do I need?
You need a €50,000 guarantee that's valid for at least 36 months. It can be:
- A bank guarantee
- A surety bond
- A state security
It needs to be provided to the Provincial Director of Agenzia delle Entrate in the Province where your fiscal representative is based. You should submit it along with the completed forms (either Polizza Fideiussoria or Fideiussione Bancaria) at the same time as your VAT registration.
For an additional £100, we’ll handle the preparation and submission of the required documents for you. If you'd like our support arranging the financial guarantee, email us at Support@SimplyVAT.com