Italy: VAT registration by UK businesses (post-Brexit)

Italy: VAT registration by UK businesses (post-Brexit)

The Italian tax authority concluded that under the free trade agreement between the EU and the UK, (signed 24 December 2020 and provisionally in force as of 1 January 2021), UK businesses and companies can directly register for value added tax (VAT) in Italy.


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Guidance (Resolution no. 7 of 1 February 2021) from the Italian tax authority clarifies that:

  • UK businesses or companies without an Italian VAT number can register in Italy for VAT purposes either (1) directly or (2) through the appointment of a fiscal representative.
  • UK businesses that were previously directly registered for VAT in Italy can continue doing business in Italy through this direct VAT registration (without having to switch to the fiscal representative registration). Thus, the input VAT incurred by these businesses after 1 January 2021 is recoverable via their direct VAT registration with no risk of challenges or penalties.
  • UK businesses that were previously VAT-registered in Italy by means of the appointment of a fiscal representative are able to continue doing business in Italy in the same manner.

Read a February 2021 report [PDF 75 KB] prepared by the KPMG member firm in Italy

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