Direct identification for VAT purposes
If your company sells goods or services in EU or non-EU countries, complying with local tax rules is essential.
Tecno VAT provides tailored solutions for direct VAT registration or the appointment of a fiscal representative, so you can operate safely and without delays.
VAT Direct Identification: definition
Direct identification allows a non-resident business to obtain a local VAT number and independently manage tax obligations in the country of operation.
Directly manage local tax obligations: submission of VAT returns, payments, and communications with the relevant authorities;
Avoid penalties: by ensuring compliance with the regulations in the target country.
This mechanism was introduced in Italy with Legislative Decree 191/2002, implementing Directives 2000/65/EC and 2006/112/EC.
Appointment of a tax representative
As an alternative to direct identification, it is possible to appoint a fiscal representative in the foreign country. The fiscal representative acts on your behalf, taking care of:
- Periodic VAT payments: ensuring that the tax due is paid on time;
- Managing communications with local authorities: facilitating interactions and responding to any audits or requests.
Appointing a tax representative is mandatory in non-EU countries and in some countries, such as Spain.
Expand your business in Europe with full tax compliance
If your business sells products online to consumers in European countries, it is essential to comply with local tax regulations.
Tecno VAT offers tailored solutions for managing VAT positions, allowing you to operate seamlessly and in full compliance.
Soglia unica europea
Since July 1, 2021, a single turnover threshold of €10,000 applies across Europe. Within this threshold, sellers can apply their home country's VAT rules. Once exceeded, VAT must be paid in the buyer's country through one of the following solutions:
1. Direct identification for VAT purposes in the country of the buyer;
2. Appointment of a tax representative;
3. Registration for the OSS VAT regime (One Stop Shop).
Obligations for sellers with warehouses in the EU
If you use warehouses located in various EU member states for your e-commerce operations, you are required to register for VAT in each country where a warehouse is located and comply with the local tax obligations.
Integrate sustainability, streamline operations, strengthen your brand
Adopting a sustainable strategy means differentiating yourself, complying with new regulations, and building stronger relationships with customers.
Why go sustainable
- Your customers demand it: sustainability influences buying decisions;
- It sets you apart: most sellers don’t — doing it well makes you memorable;
- You cut waste and costs: less packaging, fewer returns, better logistics;
- You stay ahead: ready for future compliance requirements;
Three key areas to work on
1. Smarter packaging
- Use recycled or compostable materials;
- Reduce box size and avoid unnecessary fillers;
- Make sustainability visible to the customer.
2. Greener logistics
- Choose low-emission transport partners;
- Offer consolidated or low-impact delivery options;
- Track and share the environmental impact of your shipping.
3. Sustainable digital presence
- Use green hosting providers;
- Optimize site speed, performance and UX;
- Promote your sustainable choices through content.
How Tecn VAT supports your sustainable e-commerce
- We analyze your current flows: identifying inefficiencies and risks;
- We build a realistic sustainability roadmap
- We integrate taxation and compliance: packaging, contributions, EPR, VAT;
- We track results over time: environmental KPIs, cost savings, brand trust.
How Tecno VAT can support you
By choosing Tecno VAT, you will benefit from:
- Centralized management of tax positions: a single point of contact for all your international tax needs;
- Multilingual experts in international taxation: qualified professionals to assist you across multiple jurisdictions;
- Comprehensive services: from preliminary analysis to VAT registration, and ongoing compliance management.
Procedure for Direct Identification or Appointment of a Fiscal Representative
1. Data collection and verification: analysis of your operations to determine the most suitable solution;
2. Preparation of Documentation: completion and organization of the necessary forms;
3. Submission to the relevant authorities: submission of documentation and management of communications;
4. Obtaining the VAT number or formalizing the appointment: enabling operations in the foreign country.
Expand your market with confidence
Don’t let the complexity of foreign tax regulations limit your business opportunities.
With Tecno VAT, you can focus on growing your business while we take care of your tax and regulatory compliance.