Ruling n.117/2020 – The ruling concerns the case of an Italian taxpayer that normally carried out the Intra-EU supply of goods applying the Ex Works (warehouse) Incoterms clause.
Source: BDO
Source Deloitte
See also www.vatupdate.com
Latest Posts in "Italy"
- Italy Issues Clarification on VAT Treatment of Transfer Pricing Adjustments
- Companies Must Opt for VAT Group by September 30 for 2026 Implementation
- Italian Tax Authorities Clarify VAT Deduction on Imports by Non-Owners for Cross-Border Businesses
- Italian Tax Agency Clarifies VAT Adjustment Notes During Preventive Agreement Proceedings
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
