la représentation fiscale en France
When do you need to submit a VAT return?
Le représentant fiscal est chargé de veiller à ce que la société non résidente se conforme à toutes les règles et réglementations françaises en matière de TVA, y compris la soumission des déclarations de TVA et le paiement de la TVA, ainsi que de représenter la société non résidente dans toute affaire ou litige fiscal.
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En général, un représentant fiscal est requis lorsqu'une société non résidente n'a pas d'établissement permanent ou de lieu d'affaires fixe en France.
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VAT scope in Italy
VAT registration in Italy
VAT returns and refund in Italy
Italian reverse charge
Italian consignment or
call-off stock
Deadline to submit the French VAT return
The deadline for submitting VAT returns in Italy:
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1) Quarterly VAT Returns: on the last day of the second month following the reporting quarter end
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2) Annual VAT return: 30 April of the following year
Italian intrastat / EC sales list
Consequences of Late VAT Return Filing
Failure to file VAT returns on time can result in penalties for foreign non-established businesses operating in Italy. Late submissions may lead to financial sanctions, interest charges, and potential audits by the tax authorities. Additionally, delayed VAT return filings can impact the business's reputation and create legal implications.
VAT refunds in Italy
VAT credits can be offset against any VAT liability that the business owes to the tax authorities. If the VAT credits exceed the VAT liability, the excess can be carried forward to future periods or refunded.
The refund application is typically submitted electronically through the dedicated online portal of the French tax authorities.