Fiscal Representation and Direct Identification: what changes with the Brexit Agreement?

Since the UK’s withdrawal from the European Union was approved on 24 December, there have been a number of outstanding issues, especially in the trade field.

One of these points concerned VAT obligations: specifically, the new directives on direct identification and the appointment of a tax representative. In Italy, a resolution to this issue was issued by the Tax Authority on 1 February.

All companies based in the United Kingdom which, prior to 1 January 2021, operated on Italian territory with a fiscal representative, may continue to do so without having to open a new VAT position. The same thing also applies to those who had provided for direct identification in order to be able to fulfil their tax declaration and payment obligations.