With the answer to Ruling No. 442/2022 dated 2nd September 2022, the Italian Tax Authorities provide clarifications on a case submitted by a taxpayer on the VAT registration in Italy through the appointment of a VAT representative according to Article 1, paragraph 4 of the Presidential Decree No. 441/1997.
In the case at hand, the applicant asked the Italian tax authorities to clarify the meaning to be attributed to one of the methods of appointment of the VAT representative provided by Article 1, paragraph 4 of the Presidential Decree No. 441/1997. More in detail, the question is related to the meaning of the “letter recorded in a specific register kept at the competent VAT office“.
Source PwC
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