Are you a non-resident operator wishing to carry out VAT-relevant transactions in Italy? You may need to appoint a fiscal representative or register for VAT purposes in this country, i.e. obtain an Italian VAT number. When is it mandatory? The appointment of a fiscal representative or the opening of a so-called direct VAT identification...

Are you planning to establish a company in Italy? In that case, you may come across the Italian limited liability company, also known as “Societá a responsabilità limitata” or “S.r.l.”. For foreign investors, this type of company is the most prevalent in Italy. In this article, we will examine and go over the key features of an Italian S.r.l, the formalities required for its incorporation and answe...

Are you planning to set up a branch or a representative office in Italy? If so, this will require the fulfilment of certain legal, tax and social security requirements. In this article we will examine the main characteristics of both concepts, list the necessary procedures for their establishment and answer your questions. 1. Setting up a representative office in...

Are you considering sending personnel on secondment to Italy? If so, this will require the fulfilment of certain legal, tax and social security requirements. In an increasingly interconnected world, it frequently becomes necessary for companies within international groups to send one or more employees to work for other corporations belonging to the same group. When employees are transferred to...