- Italian VAT number issued under our representation
- Monthly and quarterly VAT returns plus Intrastat filings
- Direct liaison with Agenzia delle Entrate on your behalf
- Custody of accounting books and SDI electronic invoices
- Audit defense and ongoing legal advisory by chartered accountants
- 30,000+ VAT registrations handled by the Se&Se network across 20+ years
What we provide
We act as the legal interface between your foreign business and the Italian tax authorities. From the moment your file is opened with us, every interaction with Agenzia delle Entrate — registration, periodic filings, intra-community reporting, audit response — is handled by chartered accountants under our authorization.
Our representation covers the full lifecycle: VAT number issuance under our authorization, monthly or quarterly filings, Intrastat declarations, Esterometro (where still applicable), SDI electronic invoicing custody, and the long-term retention of fiscal books required by Italian law.
Why fiscal representation, not direct identification?
Direct identification is open to businesses established in the EU and the EEA, and to the few third countries that have a mutual-assistance agreement with the EU on indirect taxation — Norway and the United Kingdom among them. For every other non-EU business, the fiscal representative is not a preference but the only route into an Italian VAT number.
Where both routes are available, fiscal representation is still the one that delivers operational continuity: a local team, a local point of contact for the Authorities, a fideiussione that signals seriousness, and the ability to defend you in audits without time-zone friction.
For Amazon sellers and marketplace operators, the day-to-day matters as much as the registration: invoice flow through SDI, marketplace VAT reporting alignment, and the speed at which credit-refund requests get processed by Agenzia delle Entrate.
How we differ
Italy’s regulated VAT-representation market is small, and since Decreto Legislativo 13/2024 it is also a licensed one: a firm can only take the role after declaring it meets the statutory requirements and lodging a guarantee, and Agenzia delle Entrate runs a public service where those declarations can be checked. We combine three things:
- A €2 million fideiussione lodged in favour of Agenzia delle Entrate — the highest band Italian law sets for fiscal representatives, held for a minimum of 48 months.
- A team of auditors and chartered accountants registered with the Ordine dei Dottori Commercialisti — every file is supervised by a regulated professional, not a back-office.
- More than 30,000 VAT registrations completed across the EU by the Se&Se network over 20 years of practice.
When the Italian Tax Authorities reach out about your file, they reach out to a partner they have worked with for two decades.
Non-EU and EU businesses selling goods or services in Italy — particularly e-commerce sellers, marketplaces, and multinationals that need an in-country tax representative.
We are not a registration mill. A €2M fideiussione lodged with Agenzia delle Entrate and authorization under the current regulatory framework mean you are working with the institutional benchmark — auditors and chartered accountants, not intermediaries.
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