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



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.