Following the requests for clarification received at firstname.lastname@example.org, a new FAQ has been published regarding the electronic procedure for the advance declaration of posting. It confirms the necessity to enter a tax code or VAT registration number, that has been issued by the Italian State, for the receiving company.
The full text reads as follows:
"Can a foreign identification code be entered for the receiving company?In accordance with Article 1, paragraph 1 of Legislative decree No 136/2016, the expression "provision of services", that originated in the EU, implies the fulfilment of temporary work in favour of a company located in Italy, which can be a 'user' company belonging to the same group, a production unit, a branch, a business office of the foreign posting company or a client company.To recognise the 'user' company as a branch or production unit of the posting company, it is in actual fact necessary to ascertain some level of organisation of means and/or people, whereby the company operates and/or runs an economic activity in Italy and which, in any case, constitutes a permanent business establishment that can be attributed to the foreign sending company, even if for a defined period of time.Consequently, in the light of the above, when filling in the UNI_DISTACCO_UE form it is necessary to enter an Italian tax code or an Italian VAT registration number in the receiving company field, even when it belongs to a branch or production unit, located in Italy, of the foreign posting company.
Click here to see all the FAQs that have been published so far.