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NOMINA RAPPRESENTANTE FISCALE TRAMITE LETTERA IN CARTA LIBERA, FIRMATA E ANNOTATA


Con la Risposta n. 442 del 2 settembre 2022 l'Agenzia delle Entrate, chiariti mezzi ufficiali attraverso i quali può avvenire la nomina del rappresentante fiscale in Italia di una società estera, ha chiarito che tale nomina:  può essere redatta in carta libera; deve essere presentata all'Ufficio dell'Agenzia delle entrate contestualmente alla richiesta di attribuzione del numero di partita IVA; deve riportare i dati identificativi della società estera rappresentata e del soggetto passivo d'imposta italiano rappresentante. Inoltre, la nomina deve essere sottoscritta davanti al funzionario dell'Ufficio dal soggetto che abbia potere di firma per conto della società estera e dal soggetto che eventualmente abbia potere di firma per conto del rappresentante italiano.  La società estera, al fine di comprovare i poteri del firmatario, deve esibire la certificazione del Tribunale od una procura notarile di conferimento di poteri, ed entrambe le parti dovranno esibire i loro documenti di identità. L'Agenzia Entrate, dopo aver effettuato i consueti controlli, provvede all'annotazione della lettera di nomina contestualmente alla sua ricezione, rilasciando all'interessato idonea documentazione attestante l'avvenuta annotazione nel registro Mod. VI. Clicca qui per leggere il testo integrale della risposta dell'Ag. Entrate. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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