If you are a not resident taxable persons, who plan to carry out business in Italy, you need to fill in the ANR/3 form in order to register for Vat purposes.
In particular, this form has to be used by not resident subjects carrying on business, artistic or professional activities in another Member State of the European Union or in a third Country, which has signed a mutual assistance agreement with Italy for the purpose of indirect taxation.
How to register
You have to submit the ANR/3 form to Agenzia delle Entrate - Centro Operativo di Pescara – Via Rio Sparto, 21 - 65129 Pescara, by:
- hand delivery
- registered mail with return receipt or express delivery service
- express courier
- Pay attention: it is not possible to submit Anr/3 form online, by fax or email.
You have to enclose:
- a copy of your identity document
- a recent certification, released by your national Chamber of Commerce, demonstrating that you are a taxable person for Vat purposes in your Country and reporting the name of the legal representative
- a self-declaration about the business activities that you carry out in your Country and the business activity that you plan to undertake in Italy
Upon registration you will receive the credential needed to submit your Vat return and your payments online.
Change your details or cancel registration
You need to inform the Italian Revenue Agency about any changes to your business activity and you must cancel your registration if you are no longer eligible to be Vat registered, for example, in case you stop trading or making Vat taxable supplies.
In both cases you have to use ANR/3 form and do that within 30 days.
For detailed information please refer to the ANR/3 form and instructions at links below.