法国税务代表
When do you need to submit a VAT return?
稅务代表负责确保非本地公司遵守所有法国增值税规则和规定，包括提交增值税申报和缴纳增值税，并代表非本地公司处理任何税务相关事宜或争议。
一般来说，当非居民公司在法国没有常设机构或固定营业地点时，就需要稅务代表。
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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:
1) Quarterly VAT Returns: on the last day of the second month following the reporting quarter end
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.