The Italian Tax Authorities released a publication ; confirming their Intention to remove taxpayers from the VAT Information Exchange System (VIES) , who have not submitted Intrastat declarations since the first quarter of 2016 and therefore appear to be inactive from the Italian Tax Authorities perspective.
A taxable person intending to trade within EU is obliged to request the Italian Authorities to enrol them in the VAT Information Exchange System (VIES).
A taxpayer is immediately enrolled in VIES system (once requested). At the same time, VAT number validity in VIES system expires automatically, if it is not used for 12 months.
A Tax Payer will be informed in writing of the VAT Authority intention to remove them from the VIES system. De-registration will become effective 60 days after information has been given to the taxpayer.
Taxpayers that will be excluded from VIES system will be allowed to re- register again in VIES System.
