AGENZIA DELLE ENTRATE - UFFICIO TERRITORIALE ROMA 4 - COLLATINO
How to obtain a VAT Number: You must apply for a VAT Number within 30 days of starting a business. This can be obtained at any Local Revenue Agency Office by presenting an identity document if you are the owner of a sole proprietorship, or an identity document of the legal representative of a company if you are a partner. Applications can also be made via Internet, or through an authorized intermediary (accountant, CAF Tax Assistance Centre ) with on-line Entratel access. Variations in data or termination of business must be communicated within the same time period and through the same channels as indicated above for applications. Non-resident UE citizens can present a declaration of identity (…), either in person or through a nominee, to Ufficio di Roma 6, via Canton, 10 - 00144 RM, or send it by registered mail.
For further information and details you can consult the tax guide for foreign citizens (in Arabic, French, English, Russian and Spanish) on the Agency website. How to claim a refund: Directive 2008/9/EC - 12 February 2008, transposed into national law by Legislative Decree 18/2010 (G.U. No. 41 - 19/02/10), has changed the rules of the VAT refund for taxable persons not established in the Member State of refund.
Italian subjects must submit their claim through the Italian Revenue Agency (Agenzia delle Entrate) on line services Entratel or Fisconline; residents in another EU state who want to ask the refund of VAT paid in Italy must present the claim to the their Tax authorities, which will forward it to the Agenzia delle Entrate; non-EU taxable persons, however, will continue to submit their claims on paper (form VAT 79). The management of VAT refunds to Italian and EU citizens is carried out by the Operations Centre of Pescara.
Parole chiaveAmministrazione Fiscale, Dichiarazione 730, Registrare Contratti di Locazione, Aggiornamento Catasto, Creare Partita Iva
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