The regulation of the VAT ceiling also applies in the case of a non-resident person, established in an EU Member State and identified directly for VAT purposes in Italy. This was highlighted by the Revenue Agency with its response to ruling no. 148 of 4 March 2021 with which he underlined that the tax identification of the non-resident can take place, in the absence of his permanent establishment, directly, pursuant to art. 35-ter of Presidential Decree no. 633 of 1972 or by means of a tax representative, pursuant to art. 17, third paragraph, of Presidential Decree no. 633 of 1972.
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