Rappresentante fiscale
Also known as: fiscal representative, VAT representative
A rappresentante fiscale is a person or company resident in Italy appointed by a non-resident business to carry out its Italian VAT obligations. Art. 17 of the VAT decree lets a business with no permanent establishment here act either directly, once identified under art. 35-ter, or through such a representative.1
What this means for you
You need one only if you stay non-resident and still have Italian VAT to account for. A founder who moves to Italy and opens a partita IVA does not: you file in your own name. The representative is jointly liable for the VAT, and the appointment must be notified to the other party before the transaction.
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.