The general rules (Italy)
The general rule for services supplied to overseas (ie non-Italian established) business customers is:
- Ìý
•ÌýÌýÌýÌý Italian VAT does not apply if services are provided to taxable persons (B2B) established in the EU or outside the EU; and
- Ìý
•ÌýÌýÌýÌý any VAT accounting requirements are deemed to take place in the customer's country and are the responsibility of the customer to deal with.
The general
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Web page updated on 17 Mar 2025 16:14