For companies not resident in Italy and with no permanent establishment in the State territory, who is required to report to the Authority?

Home For companies not resident in Italy and with no permanent establishment in the State territory, who is required to report to the Authority?

For companies not resident in Italy and with no permanent establishment in the State territory, who is required to report to the Authority?

In these cases, the tax representative of the company or directly the foreign entity shall comply with the reporting obligation through direct identification.

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