Italy: New rules for fiscal representatives of non-EU companies

Designed to fight fraudulent use of the VAT exemption on imports

Designed to fight fraudulent use of the VAT exemption on imports

Legislative Decree no. 13 (dated 12 February 2024 and published in the official gazette on 21 February 2024) introduced new rules for Italian fiscal representatives of non-EU companies.

The new rules are designed to fight fraudulent use of the value added tax (VAT) exemption on imports under article 143(1)(d) of EU Directive 2006/112/EC.

Read a February 2024 report [PDF 278 KB] prepared by the KPMG member firm in Italy



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