New form and new rules for the request of "direct identification" or data variation or cessation of the business for non residing in the State, who are engaged in operations subject to VAT.

Was signed today by the Director of the Italian Revenue Service, the measure of approval of the new model ARN, which must be used since 1 January 2010.
The enhancements consist exclusively of instructions for compilation, which were revised in the light of the   Europena Court  of Justice ruling,  of 16 July 2009, which prohibits the non-resident to assume a dual VAT position in the  State.
In detail, in the presence of a permanent establishment in Italy, is no longer allowed to operate by non-resident tax representative or direct identification.