½Û×ÓÊÓƵ

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

Supplies of goods received by Italian businesses from EU businesses (Italy)


24 Italy

General (Italy)

Intra-EU supplies are considered to be carried out in Italy and thus are subject to the application of Italian VAT rules if:

  1. Ìý

    •ÌýÌýÌýÌý goods are dispatched or transported from another EU member state to Italy; or

  2. Ìý

    •ÌýÌýÌýÌý the buyer is subject to VAT in Italy, unless it is demonstrated that the purchase was subject to VAT in another EU member state

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 16:03