Declaring and paying Vat

Once registered in Italy for Vat purposes, non residents must declare the transactions and pay over any tax due.

You can also opt to pay on a quarterly basis, provided that your Italian turnover is lower than 700,000.00 EUR (if your activity is not limited to the supply of services) or 400,000.00 EUR (if your activity only consists in supplies of services). If you opt for quarterly payments, you should remember to fill in the line VO2 in your first annual Vat return.

Please note that, in case you choose quarterly Vat payments, interests are due (1 percent of the Vat due for each quarter).