Non-resident businesses carrying out taxable operations in Italy — either through direct identification or via a fiscal representative — must comply with Italian VAT payment procedures.
This guide covers the main methods for paying VAT in Italy, deadlines to respect, and who is responsible for filing.
Who Must Pay VAT in Italy
VAT payment obligations apply to:
- EU-based entities identified directly under Art. 35-ter of Presidential Decree 633/72
- Non-EU companies acting through a fiscal representative in Italy
- Marketplaces and electronic platforms liable for VAT under Italian law
- Foreign companies involved in distance sales, importation, warehousing, or B2B/B2C services in Italy
VAT Payment Methods
VAT in Italy must be paid exclusively via the F24 form, using specific tax codes.
1. F24 Payment Form
The F24 form is Italy’s standard payment form for taxes and duties, including periodic VAT payments. Key details to include:
- Correct VAT tax code
- Month or quarter of reference
- The Italian VAT number or tax code of the non-resident or fiscal representative
- Amount due
- Erario section (Er) of the form
Note: foreign companies must have an Italian bank account or rely on their fiscal representative to make the payment.
2. Payment via Fiscal Representative
For non-EU businesses, VAT must be paid by the appointed fiscal representative, who:
- Is jointly liable for VAT compliance
- Submits the F24 form
- Maintains VAT accounting records in Italy
- Files all required VAT returns (periodic and annual)
Late payments may result in penalties and interest. Late filings can be corrected using the ravvedimento operoso (voluntary correction) procedure.
Ravvedimento Operoso
Ravvedimento Operoso is an Italian voluntary correction procedure that allows taxpayers — including non-resident entities — to regularise late VAT payments or filings before being formally notified by the Italian Tax Authorities (Agenzia delle Entrate).
Using this mechanism, businesses can:
- Avoid more severe penalties
- Pay reduced fines
- Maintain compliance with Italian tax regulations
It applies not only to VAT but also to other taxes (e.g. corporate tax, withholding tax), and is particularly useful for missed or late VAT obligations.
When It Can Be Used
Ravvedimento Operoso can be applied if:
- A VAT payment deadline was missed (monthly or quarterly)
- A VAT return was filed late (e.g. LIPE, annual VAT return)
- An error or omission was discovered in a previously filed declaration
- You want to mitigate sanctions before potential tax inspections
The procedure must be applied before any formal audit or assessment notice is received.
How It Works
To correct non-compliance under Ravvedimento Operoso:
- Pay the missed tax (e.g. unpaid VAT)
- Pay the legal interest (interessi legali) — calculated from the original due date to the date of payment
- Pay a reduced penalty, varying based on days elapsed since the deadline
- Use the F24 form with the appropriate penalty and interest codes
Can Non-Resident Companies Use It
Yes. Ravvedimento Operoso applies to foreign companies registered via:
- Direct VAT identification (Art. 35-ter)
- Fiscal representative
The process can be handled by your fiscal representative or VAT service provider for correct compliance.