A: No professional requirement is necessary for carrying out cleaning and disinfection activities in Italy; for pest control, rodent control and sanitation activities, it is necessary, instead, to indicate a person in charge of the technical management of the activity.

 

The cleaning activity, which does not require the possession of a professional qualification, can be carried out in Italy under the cross-border freedom to provide services, or on a temporary and occasional basis, without having to satisfy any preliminary requirement.

 

With regard to tax, non-resident subjects in the State, who carry out business, art or profession activities in another Member State of the European Union, who intend to carry out transactions relevant for VAT purposes in Italy must appoint a tax representative in Italy  or identify yourself for VAT purposes using the ANR / 3 form:

 

https://www.agenziaentrate.gov.it/portale/it/web/guest/schede/istanze/identificazione-iva-soggetti-non-residenti-anr3/come-si-presenta-anr3
 

Furthermore, an agreement is in force between Italy and Poland to avoid double taxation on income taxes:

https://www.finanze.it/it/Fiscalita-dellUnione-europea-e-internazionale/convenzioni-e-accordi/convenzioni-per-evitare-le-doppie-imposizioni/

 

https://www.finanze.it/export/sites/finanze/.galleries/Documenti/Varie/POLONIA_1985-Testo_MAE_ita_en.pdf

 

According to Article 7 of the Convention, the profits of a company of one of the States are taxable only in that State, unless the company carries out its business in the other State through a permanent establishment located there. If the company carries out its business in this way, the profits of the company are taxable in the other State but only to the extent that these  profits are referred  to the permanent establishment. For the definition of "permanent establishment", reference can be made to Article 5 of the Convention.