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). For EU citizens, therefore, qualifications obtained in the UK before 1 January 2021 are considered EU qualifications and the same rules apply as for the recognition of any other EU qualification, no time limit.
Last update 07/06/2023
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. When initially registering, the company must enclose a certificate issued by the relevant local body of the Member State of establishment (namely an authentic copy of the deed establishing the company’s registered office, as registered in the Registry Office). The certificate should contain details on the company including the legal representatives, and should be translated and certified by a court expert or an Italian embassy or consulate based in the foreign country. The branch will be required to publish information on the controlling company and on the activities of both legal entities. The registration with the local Chamber of Commerce in Italy 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. The branch will thus obtain its VAT identification number and register at INAIL and INPS for compulsory insurance and pension.
More information on the electronic procedure is available at the following web page: Single Communication (ComUnica)
Last update 22/02/2023
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. According to article 10 of Decreto legislativo n. 206/2007, which implements in Italy directive 2005/36/CE on mutual recognition of professional qualifications, for the exercise of a regulated profession as service provision (on a temporary and occasional basis), when the service provider first moves from one Member State to Italy, he shall inform the competent authority in a written declaration to be made in advance, describing the activity he intends to perform and including the details of any insurance cover or other means of personal or collective protection with regard to professional liability. Such declaration shall be renewed once a year if the service provider intends to provide temporary or occasional services in that Member State during that year. For the first provision of services the declaration shall accompanied by the following documents: (a) proof of the nationality of the service provider; (b) an attestation certifying that the holder is legally established in a Member State for the purpose of pursuing the activity concerned and that he is not prohibited from practicing, even temporarily, at the moment of delivering the attestation; (c) evidence of professional qualifications. If the profession is regulated in the Member State of establishment, there is no need to prove that the service provider has pursued the activity in question for at least one year during the previous ten years.
The prior declaration shall be submitted to the competent authority before the provision of services begins:
https://www.ministeroturismo.gov.it/professioni-turistiche/guida-turistica/
For more information, see Services which require a professional qualification - impresainungiorno.gov.it
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. Please note that in Italy building activity is mainly regulated by d.P.R. 6 giugno 2001, n. 380 (Testo unico delle disposizioni legislative e regolamentari in materia edilizia). Article 6 of d.P.R. n. 380/2001 lists all the building activities which do not require prior involvement of the competent authority, while art. 10 of d.P.R. n. 380/2001 lists the activities which require prior authorisation by the competent authority (“permesso di costruire”). Art. 22 of d.P.R. n. 380/2001 lists the building activities which require prior notice (“denuncia di inizio attività”) to the competent authority. In order to carry on building activities, it might thus be necessary to submit the required documentation concerning the works to the competent local authority (“Comune”) where they are going to be performed. All relevant regional legislation as well as application forms and sample declarations regarding construction works are available at the Point of Single Contact (“Sportello Unico”) managed by the competent local authority. The website of the competent authority can be searched through the following web page: Local authorities for licences and permits
Even for activities which do not require a professional qualification, legislation on security and safety, environmental protection, fire prevention, energy efficiency etc shall be complied with. Further requirements regarding safety and security at work are listed in d. lgs. 9 aprile 2008, n. 81 (Testo unico in materia di tutela della salute e della sicurezza nei luoghi di lavoro).
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. Food and beverages provision is subject in Italy to a professional qualification and it is thus a regulated profession. In order to practice the mentioned activity, it is also necessary to comply with the hygienic standards and with the safety and security rules laid down by the national legislation. Article 71, para. 6, of legislative Decree n. 59/2010 (which implements in Italy directive 2006/123/EC on services in internal market) lists the professional requirements for anyone who wishes to work in the field of food (selling food products and serving food and beverages). Accordingly, besides the morality requirements (absence of criminal convictions for the specific crimes listed), one of the followings is required: - participation to a course on selling, making and serving food, managed or recognised by the Region; - having worked (for at least two years in the previous five) as an employee of an undertaking which operates in the same field; - holding a diploma (secondary school or university degree) which certifies education in the field of sale, preparation and serving of foods. For the activity you mention, the competent authority is the “Comune” (local authority) where you would like to start the activity. More information as well as application forms and list of documents to be submitted can be found on the website of the local authority: Local authorities for licences and permits
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. ComUnica allows the applicant to receive his VAT identification number and also to fulfil the obligation of registering at INAIL and INPS for compulsory insurance and pension. As a matter of principle, in order to work in retail trade (if practiced in small shops: “esercizi di vicinato”) it is not necessary to obtain an authorisation: it is sufficient to submit prior notice (SCIA: “segnalazione certificata di inizio attività”) to the competent authority. For retail trade, the competent authority is the “Comune” (local authority) where you would like to start the activity. More information as well as application forms and other documents to be submitted can be found on the website of the local authority, through which all procedures can be completed electronically. Contact details and website of the competent authority can be found through the following web page: Local authorities for licences and permits
The prior notice can also be submitted together with ComUnica, so that the constitution of the new legal entity and the starting of the economic activity can take place at the same time. Article 71, para. 1, d. lgs. 59/2010, lays down moral requirements such as the lack of criminal proceedings for misconduct in trade.
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.
Workers posted in Italy must be granted the terms and conditions of employment which are applicable in the Member State where the work is carried out, as far as the aspects listed in article 3 of the directive are concerned. According to article 3 of the directive, this principle applies to the followings:
(a) maximum work periods and minimum rest periods; (b) minimum paid annual holidays; (c) the minimum rates of pay, including overtime rates; this point does not apply to supplementary occupational retirement pension schemes; (d) the conditions of hiring-out of workers, in particular the supply of workers by temporary employment undertakings; (e) health, safety and hygiene at work; (f) protective measures with regard to the terms and conditions of employment of pregnant women or women who have recently given birth, of children and of young people; (g) equality of treatment between men and women and other provisions on non-discrimination.
In Italy the employer is required to subscribe an insurance at INAIL, the national institute for insurances against work accidents. However, article 12 of EC Regulation 883/2004 grants exemption from the payment of insurance contributions in the State of employment in case of posting of workers.
An undertaking which posts a worker to another Member State (Italy) must contact the competent institution in the posting State (Poland) and wherever possible this should be done in advance of the posting. The competent institution in the posting State shall without delay make information available to the institution in the State of employment on the legislation that is to apply. The competent institution in the posting State must also inform the person concerned, and his/her employer in the case of an employed person, of the conditions under which they may continue to be subject to its legislation and the possibility of checks being made throughout the posting period to ensure these conditions are met.
An employee to be posted to another Member State or his employer shall be provided with an attestation A1 (formerly E 101 certificate) from the competent institution of the country where the employer is established.
This attestation certifies that the worker comes within the special rule for posted workers up to a specific date. It should also indicate, where appropriate, under what conditions the worker comes within the special rules for posted workers.
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.
If you do not intend to conduct any operation in Italy which is relevant for Vat purposes, namely if you intend to open an office with the sole purpose of marketing, advertising and collecting data, you will not be required to open a branch in Italy and you will not be subject to tax on the Italian territory.
In this case, the representative office ("unità locale") has to be registered at the Chamber of Commerce of the area where you would like to start your activity.
To this end, it is necessary to attach a document issued by the equivalent authority of the State where the company is established, which contains all its relevant data, with an official translation in Italian.
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). The activity may also be exercised in the form of cross-border provision of services, for instance in the framework of a temporary exhibition (“fiera”). In this case it is not necessary to obtain an authorisation, it is sufficient to submit a prior notice (SCIA: “segnalazione certificata di inizio attività”) to the competent local authority (“Comune”).
The activity is subject to the fulfilment of personal requirements, such as lack of criminal proceedings (art. 71, d. lgs. 59/2010), and it shall be practiced by means of vehicles. The procedure is managed by the local authority of the district where the activity is going to be started. The holder of the licence is entitled to door-to-door selling as well. The licence is valid on the whole national territory.
Contact details and website of the competent authority, as well as application forms and list of documents to be submitted, can be found at the following web page: Local authorities for licences and permits
A: For the recognition of the professional qualification of engineer, the competent authority is the Ministry of Justice.
All the formalities necessary for the practice in Italy of the activity of engineer under the cross-border freedom service provision or in a temporary and occasional basis, including administrative costs, the timing of the procedure and the methods of submitting the required documentation, are analytically described in the following web page:
https://www.giustizia.it/giustizia/it/mg_3_d.page?tab=d&contentId=USC324165
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.
The cleaning activity, which does not require the possession of a professional qualification, can be carried out in Italy under the cross-border freedom to provide services, namely on a temporary and occasional basis, without having to satisfy any preliminary requirement.
With regard to tax, non-resident subjects in the State, who carry out business, art or profession activities in another Member State of the European Union, who intend to carry out transactions relevant for VAT purposes in Italy must appoint a tax representative in Italy or identify yourself for VAT purposes using the ANR / 3 form:
https://www.agenziaentrate.gov.it/portale/it/web/guest/schede/istanze/identificazione-iva-soggetti-non-residenti-anr3/come-si-presenta-anr3
Furthermore, an agreement is in force between Italy and Poland to avoid double taxation on income taxes:
https://www.finanze.it/it/Fiscalita-dellUnione-europea-e-internazionale/convenzioni-e-accordi/convenzioni-per-evitare-le-doppie-imposizioni/
https://www.finanze.it/export/sites/finanze/.galleries/Documenti/Varie/POLONIA_1985-Testo_MAE_ita_en.pdf
According to Article 7 of the Convention, the profits of a company of one of the States are taxable only in that State, unless the company carries out its business in the other State through a permanent establishment located there. If the company carries out its business in this way, the profits of the company are taxable in the other State but only to the extent that these profits are referred to the permanent establishment. For the definition of "permanent establishment", reference can be made to Article 5 of the Convention.
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:
https://www.registroimprese.it/comunicazione-unica-d-impresa
If enrolment in the Business register is not required, the Declaration of commencement of activity shall be submitted directly to the Italian Revenue Agency (Agenzia delle Entrate), who will then issue a VAT number. More detailed information, as well as the application form, are available at the following webpage (in English):
https://www.agenziaentrate.gov.it/portale/web/english/vat-registration-in-italy
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. More detailed information, as well as the application form, are available at the following webpage (in English):
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:
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32020D2252&from=EN
Title II of Part Two allows temporary benefits and occasional services; more precisely, the provision of cross-border services is governed by Chapter 3.
As for the payment of VAT, services provided by professionals established in non-EU countries must be self-billed by the customer established in Italy. As for the tax, between Italy and the United Kingdom there is a convention against the double taxation:
https://www.finanze.it/export/sites/finanze/.galleries/Documenti/dipartimento_pol_fisc/uk-en.pdf
According to Article 7 of the Convention, the profits of a company of a Contracting State (United Kingdom) are taxable only in that State unless the company carries out its business in the other State contracting party through a permanent establishment located there. In such case, the profits are taxable in the other State (Italy), but only to the extent that they are attributable to the established company.
These principles also apply to self-employment activities. According to Article 14 of the Convention, the income that a resident of a Contracting State (United Kingdom) withdraws from the exercise of a freelance activity or other indipendent activities are taxable only in that Country unless such resident does not ordinarily have one in the other Country fixed basis for the exercise of its activities. If you have such a fixed basis, the income is taxable in the other State (Italy), but only to the extent that it is attributable to that fixed base.
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. According to the aforementioned provisions of European Union law, in fact, the taxation for VAT purposes of these transactions takes place in the Member State of the final consumer and not in that of the provider; through the MOSS, therefore, the supplier is not required to identify himself in order to carry out the prescribed obligations (declarations and payment) in each Member State where it provides its services.
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112 / EC and Directive 2009/132 / EC as regards certain obligations relating to value added tax for the provision of services and distance sales of goods, implemented in Italian law with the legislative decree of 1 June 2020, n. 45, provides that up to the minimum annual threshold of 10,000 euros, as the value after tax, the VAT will be applied in the country where the transferor is the taxable person; if, in the course of a calendar year, the minimum annual threshold of 10,000 euros is exceeded, the ordinary tax criterion based on the place of destination of the goods will apply, starting from that date. When the monetary limit is exceeded, the assignors, as taxable persons, will be able to opt for registration with the Moss, as an alternative to identification, for tax purposes, in the individual countries where the sales are carried out and adopting the rules of billing in your own Member State. Upon exceeding this threshold, the seller must identify himself in each Member State to fulfill the VAT obligations required by each EU country in which a private sale is made, regardless of the amount of the sale. Alternatively, starting from the same date it will be possible to exercise the option to apply the MOSS mechanism, currently used only for direct electronic commerce, thus avoiding the obligation to open a VAT position. Within these limits, without prejudice to the application of the special provisions relating to the type of goods placed on the market (e.g. goods subject to excise duty, food supplements, etc.) and those relating to labeling, the business activity can be considered a cross-border supply of services which, when carried out outside the State of establishment on an occasional and temporary basis, is not subject to authorization or prior communication to the authority.
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: https://www.mise.gov.it/index.php/en/single-digital-market/occasional-services
In the case of cross-border activity, the worker who carry out the activity in Italy remain subject to the social security system of the State in which the employer is established. The company that posts workers to Italy is required to send a prior notice of posting electronically within 24 hours of the day before the start of the posting period:
https://distaccoue.lavoro.gov.it/en-gb/Thematic-Areas/Thematic-area-detail/id/12
To proceed with the transmission of the posting notice, you can refer to the following website:
https://servizi.lavoro.gov.it/Public/login?retUrl=https://servizi.lavoro.gov.it/&App=ServiziHome
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:
• is a new company or established for no more than 5 years • is resident in Italy, or in another country of the European Economic Area but with a production site or branch in Italy • has an annual turnover of less than 5 million euros • is not listed on a regulated market or on a multilateral trading platform • does not distribute and has not distributed profits • has as its exclusive or prevalent corporate purpose the development, production and marketing of a product or service with a high technological value • is not the result of a merger, spin-off or sale of a business unit
Furthermore, a startup is innovative if it meets at least one of the following three requirements: • incurs R&D and innovation expenses equal to at least 15% of the higher value between turnover and cost of production; • employs highly qualified personnel (at least 1/3 PhDs, PhD students or researchers, or at least 2/3 with master's degrees); • is the owner, custodian or licensee of at least one patent or owner of a registered software.
For all the requirements for setting up an innovative startup, together with the relevant legislation and the facilities provided for this type of company, please refer to the following web page:
https://www.mise.gov.it/index.php/it/impresa/competitivita-e-nuove-imprese/start-up-innovative
In principle, a company legally established in a Member State of the European Union can provide its services in other Member States on a stable basis or on a temporary and occasional basis. Participation in tenders and procurement procedures is part of the occasional and temporary provision of services. With regard to the applicable tax regulations, Italy has entered into agreements with the other Member States of the European Union to avoid double taxation:
https://www.finanze.gov.it/it/Fiscalita-dellUnione-europea-e-internazionale/convenzioni-e-accordi/convenzioni-per-evitare-le-doppie-imposizioni/
Under these conventions, the profits of a company of a Contracting State are taxable only in that State, unless the company carries out an industrial or commercial activity in the other Contracting State through a permanent establishment located there.If the company carries out its business abroad through a permanent establishment, the profits of the company are taxable in the other State, but only to the extent that said profits are attributable to the permanent establishment.
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.
The information requested must be provided by competent Croatian authority.
In implementation of Directive 2006/123 / EC relating to services in the domestic market, Croatia has also activated the Single Point of Contact for companies and professionals established in other states of the European Union who intend to carry out their business in national territory.
The Croatian Single Point of Contact provides information in English through the following portal:
http://psc.hr/en/
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:
https://www.adm.gov.it/portale/en/ee/trader/aeo-authorized-economic-operator
Information and forms related to the procedures for obtaining the EORI single customs code can be found on the following web page:
https://www.adm.gov.it/portale/dogane/operatore/ecustoms-aida/progetti-aida/eos
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 of the Republic October 26, 1972, n. 633), and intra-community distance sales in the European Union did not exceed 10,000 euros in the previous calendar year and until, in the current year, this limit is not exceeded, VAT will be due in the country of origin. Therefore, the service provider charges the VAT to the customer at the rate of his country and he pays and declares the VAT to the tax authorities of his country; once this limit has been exceeded, he will be required to apply the VAT of the country of destination.
