Lawyers, Law Firm for Fiscal Representative Registration in Milan, Italy
Dimarco & Partners International Law Firm
Our Lawyers in Milan, Italy provide the fiscal representative registration service in favour of non resident foreign companies operating in the Italian Territory (for example Amazon sellers).
It is very important to consider that if a foreign company makes operations in Italy which are relevant for Vat applications, they cannot act simply as foreign companies but they have to fulfill certain obligations provided by the italian law.
Specifically, depending on the operation made on the italian territory, there are different possibilities:
  1. set up a permanent establishment: the creation of a real branch of the foreign company;
  2. Direct identification of the foreign companies (only UE companies); it is similar to the fiscal representant but the company itself acts as its representative;
  3. Fiscal representative registration:the company choose a subject which will be the fiscal representative in Milan or in the other cities in the italian territory.
About the fiscal representative registration we shall specify that the fiscal representant:
  • may be an individual or a company located on the italian territory;
  • has a joint and several liability towards the Vat to be paid by the foreign entity and concerning the Vat duties connected to its role; that means that if the foreign entity does not pay the Vat or do not respect the administrative duties connected to its activity in Italy, the fiscal representant would be as liable as the foreign company.
  • has the power to act on behalf of the foreign company.
It is compulsory to nominate the Fiscal representative in Milan if:
  • the foreign company introduces in Italy goods for the needs of its company;
  • the foreign company sells to consumers goods that were delivered to Italy and there installed or assembled.
  • the foreign companies makes transport of goods in favour of consumers which are Vat relevant in Italy as per the article 7, 4th comma, letter d), of the  DPR n. 633/1972
Our Law Firm takes care of all the duty to register the fiscal representative in Milan or in all the italian cities and to offer the right consultancy to our Clients, in order to avoid fines or tax problems. Do not hesitate to contact us for further infos or to receive a quotation for our services.