Noemi Tozza

Noemi is an Attorney-at-Law admitted to the Rome Bar Association and practices in the field of indirect taxation, with a particular focus on domestic and international VAT, customs law and international trade. She has developed extensive experience advising multinational groups and companies engaged in cross-border transactions, providing highly specialized legal and tax assistance through a technical, pragmatic and compliance-oriented approach.

She advises clients on domestic and international VAT compliance, import and export transactions, customs classification and origin of goods, customs procedures and authorizations, as well as indirect tax compliance obligations, including VIES, Intrastat reporting and periodic VAT filings. She has significant experience in managing VAT refund procedures at domestic, EU and non-EU level and in assisting non-resident businesses operating in Italy through direct VAT registration or fiscal representation.

She regularly advises on complex VAT and Customs projects, supporting companies in structuring international supply chains, applying customs procedures, determining the preferential and non-preferential origin of goods, obtaining customs authorizations, implementing CBAM requirements and addressing customs and international trade matters. Her assistance covers both strategic advisory services and the day-to-day management of operational customs and VAT matters.

In addition, she advises on international taxation, tax planning, VAT audits and VAT due diligence projects. In the context of non-contentious tax matters, she assists clients in preparing VAT refund claims, applications for tax relief, rulings and self-correction requests, as well as in managing relationships with the Italian Revenue Agency and the Italian Customs Agency during tax audits, inspections and administrative proceedings.

Drawing on her legal background and extensive experience in VAT and customs matters, she supports Italian and international businesses in the preparation of legal opinions, tax memoranda and internal compliance procedures, helping clients effectively manage tax and customs risks while ensuring full compliance with both Italian and EU legislation.