Italian Tax Administration – Brexit Agreement

In regard to the possible "switch" from direct identification to fiscal rep for UK VAT payers, the Italian Agenzia delle Entrate issued a memo and shared with the IVA (Risoluzione 7/21 – the translation of this memo is available once logged) clearly stating that UK VAT payers are still allowed to get an Italian VAT number via direct identification.

Reasons for such a statement are: as they refer to both the "old" VAT payers (who got the Italian VAT number before 2021) and to the new ones which will apply for it as of 2021 onwards, conclusion could not be different: nothing is going to change for UK businesses, irrespective on whether do they already held an Italian VAT number or not.

The only "outstanding" point refers to the "domestic transactions" mentioned in the last words of the memo. Difficult to understand what is their meaning: it is likely that such wording is to be interpreted as related  "transactions which are liable to the Italian VAT".

Apart from this, the fact is that Agenzia memo is quite late: in accordance with Italian general VAT regulations, many UK VAT payers already cancelled their Italian VAT number previously aquired via direct registration and applied for a new one (via fiscal representation) in January, by the usual 30 days deadline, to just have a (new) Italian VAT number since January 1st.

The above information was kindly provided by Alessandro Garzon from TBS Tax Back Service srl. (Italy). If you have any questions you can directly contact Alessandro at:

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.