18 August 2020
The Italian Tax Authority has issued Resolution No. 44/E of 28 July 2020 concerning the ability of non-residents to register for VAT directly in Italy instead of appointing a VAT representative. In particular, the resolution addresses direct registration by residents of Norway that are liable to VAT in Italy. Because Norway has entered into an agreement with the EU on administrative cooperation, combating fraud, and recovery of claims in the field of VAT, the resolution provides that Tax Authority considers that the requirements for direct VAT registration in Italy are met for residents of Norway.
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