The need to monitor all individuals who are engaged in intra-Community transactions and to ensure a certain reliability of data entered in Vies thus countering fraud VAT has been implemented at national level through art. Decree No 27 of 31.05.2010 78 (converted with amendments by Law No 122 of 07.30.2010).
the VIES (VAT Information Exchange System or Electronic data interchange VAT) is a computer file in which they are registered traders holding a VAT performing communications. Entry and stay in this archive is subject to a number of preliminary checks and / or depth made by the PA.
According to the above provisions, all persons intending to engage in both intra-area purchases and / or supply of goods, both purchases and / or services called "generic", are required to submit to the Agency Revenue a declaration of intent in order to be included in the filing information VIES.
For those starting a business and / or professional (which of course lead to intra-Community) shows therefore the need to declare the model to login to the VAT will operate within the EU, indicating the presumed amount of operations. Thirty days after the request, within which the Inland Revenue will check the accuracy of the data using a preliminary assessment of the same, in the absence of a refusal by the authority for this purpose will be the subject included in the VIES database. A similar right is also granted to those already in possession of a VAT and who need to perform community operations. Any decision refusing, however, appeal to the Tax Commission authority, has the effect of preventing the user to transact business in the Community.
following their database Vies, the tax office, however, reserves the right, within six months, to carry out more detailed checks and carry out periodic checks later. In this case, if the outcome of these checks is negative, you will hear a revocation with the inevitable exclusion of the Ives from the database. Although this measure may be challenged before the competent Tax Commission.
Mr. Mariano Giustino
the VIES (VAT Information Exchange System or Electronic data interchange VAT) is a computer file in which they are registered traders holding a VAT performing communications. Entry and stay in this archive is subject to a number of preliminary checks and / or depth made by the PA.
According to the above provisions, all persons intending to engage in both intra-area purchases and / or supply of goods, both purchases and / or services called "generic", are required to submit to the Agency Revenue a declaration of intent in order to be included in the filing information VIES.
For those starting a business and / or professional (which of course lead to intra-Community) shows therefore the need to declare the model to login to the VAT will operate within the EU, indicating the presumed amount of operations. Thirty days after the request, within which the Inland Revenue will check the accuracy of the data using a preliminary assessment of the same, in the absence of a refusal by the authority for this purpose will be the subject included in the VIES database. A similar right is also granted to those already in possession of a VAT and who need to perform community operations. Any decision refusing, however, appeal to the Tax Commission authority, has the effect of preventing the user to transact business in the Community.
following their database Vies, the tax office, however, reserves the right, within six months, to carry out more detailed checks and carry out periodic checks later. In this case, if the outcome of these checks is negative, you will hear a revocation with the inevitable exclusion of the Ives from the database. Although this measure may be challenged before the competent Tax Commission.
Mr. Mariano Giustino
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