Italy – Revenue Authority: Launched Online Verification Procedure for Tax Representatives 

The Italian Revenue Agency launched on February 25, 2026, an online verification service that provides all interested parties (non-resident taxable persons, e-commerce sellers, tax authorities) with the possibility to verify tax representatives who comply with the requirements for non-resident economic operators, including those established in non-EU countries. 

The Decree that came into force in 2025 introduced an obligation for natural or legal persons who intend to become tax representatives for non-resident taxable persons to submit a declaration confirming that they have fulfilled the requirements and that they have provided a deposit based on the number of representatives. 

This verification tool operates in a similar manner to the EU VAT Information Exchange System(VIES) registration and VAT verification service. The system UI is designed to provide simple, fast, and accurate verification of tax representative information. 

The interested party should enter the tax representative’s tax code to verify whether the tax representative is registered in the Tax Registry. Following the amendments to the rules for tax representatives, many have lost their accreditation. 

The Decree that came into force last year extended the requirements for tax representatives of non-resident taxable persons. One of the core changes concerns the obligation to deposit funds, with the final amount determined by the number of taxable persons represented.