Form ANR/3 must be used by subjects who are not resident in Italy and who carry on business, artistic or professional activities in another Member State of the European Union or third Country with legal instruments in place governing mutual assistance for the purpose of indirect taxation, as per article 17, second paragraph, and who intend to carry out operations in Italy which are relevant for Vat purposes, fulfilling the obligations and exercising the rights that derive from the direct application of said tax.
The aforementioned subjects wishing to adopt this system must register themselves directly, in accordance
with article 35-ter, by producing this declaration at the competent office before carrying out
any operations of territorial significance in Italy.
Form ANR must also be used to communicate changes of one or more of the details indicated in the
declaration for direct registration, or to communicate the cessation of their activity.