An Italian VAT registration may be required when selling goods or services to Italian consumers depending on certain criteria within your business and whether you meet the need to register for VAT before trading in Italy.

As with most European Countries, non resident traders from outside of the EU have a threshold of zero, meaning before they begin trading in Italy will need a VAT number in place. Non-EU businesses will also be required to appoint a fiscal representative in Italy who is jointly liable for the VAT owed to the Italian tax administration.

For EU Sellers there is a distance selling threshold of €35,000 per annum before you are required to register for VAT in Italy, however as soon as you begin storing goods directly within Italy then distance threshold does not apply and you will need to immediately register for VAT before sending any stock to an Italian warehouse or fulfilment centre.

There will be fines for late registration if taxable supplies have already been provided, and potentially interest charges on any late VAT