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Advance declaration: new FAQ on filling in data concerning the receiving company


The FAQ confirms the necessity to enter an Italian tax code for the receiving company when filling in the electronic UNI_DISTACCO_UE form

Following the requests for clarification received at, 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.



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