½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /24 Italy /Foreign VAT (Italy) /Goods – intra-EU dispatches (Italy) / Supplies of goods by Italian businesses to EU businesses (Italy)
Commentary

Supplies of goods by Italian businesses to EU businesses (Italy)


24 Italy

General (Italy)

Italian-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances, such supplies are not subject to Italian VAT provided that:

  1. Ìý

    •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state;

  2. Ìý

    •ÌýÌýÌýÌý the supplier records the customer's VAT number in its business records and on its invoice;

  3. Ìý

    •ÌýÌýÌýÌý the Italian supplier issues an invoice including the following statement: 'non-taxable transaction within the meaning of article 411 of Legislative Decree 331/1993'; and

  4. Ìý

    •ÌýÌýÌýÌý the Italian supplier files the Intrastat return.

Suppliers are expected to take reasonable steps to ensure that all of the conditions above are fulfilled.

Triangulation (Italy)

The

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 16:12