Italy: 意大利代表处

Last Updated: 17 April 2019
Article by Arnone & Sicomo
Most Read Contributor in Italy, May 2019

意大利代表处:定义与外国公司的优势

在意大利开设代表处是外国公司想在意大利市场上开始业务的常见做法。

对不能承担分公司或附属办公室高建立管理费用的外国公司而言,为了产品和无纳税义务低费用的服务推广, 代表是在意大利市场上开始业务的最简单经营方式。

代表处因为不产生收益,就没有纳税义务,其费用母公司一般可以完全扣除。

代表处是在意大利 领土上的固定处所 可用于执行辅助并准备功能,目的在于产品推广和信息收集开发意大利市场。反而,通过代表处外国公司不能进行任何产品制造或商业活动。

代表处不需要在企业登记册上进行注册,也不需要提交任何财务表格或登记执照,但是,为了在管理经济登记册(REA)上进行注册,代表处的成立必须向企业登记册申报,并且代表处还必须向财税部门申请财务代码。

意大利代表处:必要条件

为了了解意大利代表处什么费用需要承担,我们必须分代表处的两类:"全然代表处"和 "非全然代表处"。

实际上,具有推广目的的" 全然代表"不是一种常驻营业处所,也没有纳税义务,因此,不需要对金融交易进行记录,也不需要提出财务报表或增值税和收益回报率。

相反地,全然代表处必须对一般会计数据,即外国公司来承担的费用等,进行记录,还必须通过外国公司的法定代表人或委托律师在管理经济登记册(REA)上进行注册。 注册必须利用单通信进行,后来,税务部门会提供一条全然代表处财务代码。

而"非全然代表",虽然不能执行制造或商业活动,但可以向第三方提供非商业服务。由于非全然代表处是一种常驻经营处所, 就必须在REA登记册上进行注册、具备财务代码、对金融交易做记录、具备增值说号码、年年向税务部门提交增值税和收益回报率、将每年外国公司的会计报告送交CCIAA。

意大利代表处:其雇员

外国公司在意大利开张经营不同的方式还意味着不同的社会保险和纳税义务。

在意大利的代表处和驻处所不一样。常驻处所是一个常驻业务处所,在那儿外国公司能够完全或不完全地执行活动。常驻所处的特征如下:

一、自然人或法定人必须依赖外国公司;

二、代理人有权代表外国公司签署合同。

如果一家外国公司通过常驻处所在意大利执行业务,需要遵守如下条件:

一、向社会保险机构请社会保险

二、 对必要的会计数据进行记录,按第23条第600/1973号总统法令,申请并支付预扣税和退休税;

三、提交CUD表格;

四、提交770号纳税人申报表。

反而,如果一家外国公司开设代表处,是否包含于纳税人中都要考虑到。

因为财务原因,如果代表处不包含于纳税人中,公司的雇员必须通过自然人的单一表格(MODELLO UNICO PF)履行自己的税务义务。

相反地,代表人因社会保险原因,而必须代表外国公司申请社会保险,也必须遵守相关条件,如备存单一就业记录册、及时支付退休税、代表外国公司准备CUD表格和770号纳税人申报表。

如果您想多了解关于如何在意大利开设代表处, 请您联系我们

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