The Italian VAT rules relating to services supplied to non-Italian customers implement the relevant provisions of the Principal VAT Directive and should therefore be consistent with the rules in other EU member states.
Under the current system, a supply of services can be taxed as follows:
- Ìý
•ÌýÌýÌýÌý If the customer is an EU relevant business person, the place of supply is the country where the customer belongs. In this case, a customer established in
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Web page updated on 17 Mar 2025 16:35