Business domiciliation in the United States and headquarters address for American subsidiaries

With the launch of the US customs reform, the headquarters address for your subsidiary in the United States must have the following characteristics:

• It must represent the office, location, or structure where the American subsidiary has its main headquarters for activities in the United States;
• Substantial economic activities must be conducted at the headquarters of American subsidiaries.
• The headquarters of US subsidiaries of Italian companies cannot be in a business center, such as coworking spaces.
• Similarly, the headquarters address for your American subsidiary cannot correspond to a PO box or a virtual office service.

The characteristics that the address of US subsidiaries of foreign companies must have are dictated by the Executive Order 14411 issued on June 3, 2026: STRENGTHENING CUSTOMS ENFORCEMENT https://www.whitehouse.gov/presidential-actions/2026/06/strengthening-customs-enforcement/
 

Characteristics of US Subsidiary Headquarters

In particular, regarding the characteristics that the US headquarters address of Foreign Importer of Record must have, it is explicitly prescribed that it is the “principal place of business in the US” and that the Foreign IOR address is a “physical presence where significant business activity is conducted in the US”
 

Business Domiciliation for the American Market

The domiciliation service in America for US subsidiaries offered by ExportUSA meets the two necessary requirements for the addresses of foreign company headquarters in America acting as official importers because we don't just offer a mail reception and forwarding service, but also conduct, on-site and at the same headquarters in America, among other services:

• Activities for finding American customers, buyers, and distributors for the American market;
• Maintaining the accounting of the US subsidiary;
• Managing the logistics for the United States;
• Preparing and filing the year-end income tax return for the United States;
• Managing the sales tax;
• Service for receiving and depositing checks into the checking account at the American bank of the US subsidiary;
• Managing the relationship with the IRS and state tax authorities;
• Service for payroll and social charges for American employees.

All these activities meet the criterion of significant business activity, required by US customs for importers considered as Foreign Importer of Record, especially because these activities are all carried out at the same address at the headquarters of the American subsidiary of the Italian parent company. Therefore, they are not fragmented services assigned to third-party managers who execute them at addresses different from that of the US subsidiary headquarters.