General requirements (Italy)
Persons not resident in Italy who carry on a business, trade or profession in another EU member state or in a non-EU country with which there are legal instruments governing mutual assistance in indirect taxation must file form ANR/3 to register for Italian VAT.
The foreign person is required to identify itself directly (article 35-ter of Presidential Decree 633/1972) by submitting form ANR/3 before carrying out any transactions in Italy. This form must also be used to communicate subsequent changes to the foreign person's details or to report the cessation of activity.
These declarations for direct identification in Italy, with the
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Web page updated on 17 Mar 2025 16:08