- Direct VAT identification under Article 35-ter DPR 633/72
- Available to EU and EEA businesses only
- We prepare and file the registration package
- Ongoing compliance support without representation liability
- Optional escalation to full fiscal representation
When direct identification fits
Direct identification under Article 35-ter DPR 633/72 lets EU and EEA businesses obtain an Italian VAT number without appointing a fiscal representative. The legal relationship is between the foreign business and Agenzia delle Entrate directly — Servix files on your behalf but does not bear the joint VAT liability that a fiscal representative carries.
This path makes sense when:
- Your Italian transaction volume is moderate.
- You already have an EU VAT structure and Italian operations are an extension of it.
- You want to avoid the fideiussione requirements that come with fiscal representation.
- You are comfortable owning the audit relationship directly.
When fiscal representation is the better path
If you are a non-EU business, direct identification is not available — fiscal representation is mandatory. If your transaction volume is high, if you anticipate VAT credit positions that need active recovery, or if you want a local team to handle audits without your involvement, fiscal representation is the better choice. We can convert from direct identification to fiscal representation later, but starting in the right framework saves time.
What we do
We prepare the Modello ANR/3 registration, file it with the Centro Operativo di Pescara, follow up until the VAT number is issued, and onboard you to the SDI invoicing portal. Beyond registration, we offer ongoing compliance support — periodic filings, Intrastat, refund requests — under a separate engagement.
EU and EEA businesses with light Italian operations who prefer the lower-overhead path of direct identification over full fiscal representation.
We handle direct identification with the same diligence we apply to fiscal representation. Same accountants, same audit-defense capability — only the legal framing changes.