R: For qualifications acquired before 1 January 2021, Directive 2005/36/EC shall apply. Those qualifications were issued by the United Kingdom either as a Member State (until 31 January 2020) or during the transitional period set out in the Withdrawal Agreement (until 31 December 2020).
A: Setting up a permanent organisation in Italy, namely a branch, requires registration with the local Chamber of Commerce. A legal representative shall also be appointed; the legal representative will be entrusted with the powers to run the registered office and to represent the company before third parties.
A: In Italy the activity of tourist guide requires a professional qualification. For regulated professions, the activity may be performed in Italy on a temporary and occasional basis, as services provision under directive 2005/36/EC, by professionals who can lawfully practice the same activity in the Member State where they are established and who hold the relevant professional qualification or who can prove they have pursued the activity concerned for at least one year during the previous ten years.A: In Italy the activity of tourist guide requires a professional qualification. For regulated professions, the activity may be performed in Italy on a temporary and occasional basis, as services provision under directive 2005/36/EC, by professionals who can lawfully practice the same activity in the Member State where they are established and who hold the relevant professional qualification or who can prove they have pursued the activity concerned for at least one year during the previous ten years.
A: Construction services may involve different requirements depending on the activity which is going to be performed. As a matter of principle, mason and carpenter activities are not regulated in Italy and they do not require a specific professional qualification; they are considered as craftsman activity. Building surveyors and engineers are regulated professions which require a prior declaration to be submitted to the competent authority.
A: As a matter of principle, in order to start the activity of food and beverage provision ("somministrazione di alimenti e bevande"), it is not necessary to obtain an authorisation; it is sufficient to submit prior notice (SCIA: “segnalazione certificata di inizio attività”) to the competent local authority.
A: In order to start a business activity in Italy, it is necessary to be registered at a Chamber of Commerce. Setting up a permanent organisation can be done by means of ComUnica, which allows to comply with all communication obligations to the competent authorities (ComUnica is valid for tax, social security and welfare purposes) with one single declaration submitted electronically.
A: Workers who carry out their activity in the territory of a Member State of the EU other than the State in which they are normally employed fall within the scope of Directive 96/71/EC concerning the posting of workers. This directive applies in the framework of the cross-border provision of services, i.e. when their activity in a Member State other than the one where they are employed takes place for a limited period of time.
A: As a matter of principle, a company which wishes to carry on economic activity in Italy may use a representative office, with no need to set up a subsidiary or branch, as long as it is merely conducting marketing, advertising and other non-transactional operations. In other words, that would be the case if the activity which the company would like to carry out in Italy is preparatory to business development rather than substantial.
A: As a matter of principle, the activity at stake is regulated in Italy (art. 28 and followings, D.Lgs. 31 marzo 1998 n. 114, as modified by d. lgs. 59/2010) and it requires authorisation since it involves occupation of public soil. Local rules may impose further limits, for instance with regard to specific areas (such as historical centre).
A: For the recognition of the professional qualification of engineer, the competent authority is the Ministry of Justice.
A: No professional requirement is necessary for carrying out cleaning and disinfection activities in Italy; for pest control, rodent control and sanitation activities, it is necessary, instead, to indicate a person in charge of the technical management of the activity.
A: In order to obtain a VAT identification number, entrepreneurs for which registration in the Business register is compulsory must complete and submit a Declaration of commencement of activity with the e-form Comunicazione unica:
A: In order to obtain a VAT identification number it is necessary to complete and submit a Declaration of commencement of activity. The Italian Revenue Agency (Agenzia delle Entrate) will then issue a VAT number.
R: As of January 1st, relation between the United Kingdom and the Member State of the European Union are governed by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other hand:
A: In application of Directive 2006/112 / EC as amended by Directive 2008/8 / EC, taxable persons who provide electronic services or telecommunication and broadcasting services to European final consumers can fulfill their VAT obligations through the Telematic Portal called "Mini one Stop Shop" or "Mini Sportello Unico (" MOSS "). The MOSS is also an optional taxation regime that operates as a modification of the place of VAT taxation applicable to TTE services and B2C electronic services.
A: The installation of electric equipment is a regulated profession in accordance with Ministerial Decree 22 January 2008, n. 37. The temporary and occasional provision of services is subject to the application of the prior declaration procedure by the provider to the competent authority, which is the Ministry of Economic Development:
A: According to the relevant legislation (Law Decree 179/2012, art.25, paragraph 2), an innovative startup is a joint stock company, also established in a cooperative form, which complies with the following requirements:
A: The European Union guarantees service providers the right to exercise its business in other Member States as well, with possibility to choose between the regime of establishment and the regime of freedom to provide services. The temporary and occasional character of the performance is assessed case by case, in particular according to the duration of the service itself, its frequency, its periodicity and its continuity.
A: In order to import / export in Italy, a company established in another EU member State is required to obtain a specific authorization issued by the Excise, Customs and Monopolies Agency. All information and related forms are available on the following web page of the Excise, Customs and Monopolies Agency:
A: If the total amount, net of value added tax, of the supply of services to non-taxable customers established in Member States of the European Union other than that of the provider's establishment (Article 7-octies, paragraph 2, letter b), of the decree of the President
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