The Italian tax authorities issued Cicular 12/E on the required documentary evidence in relation to intra-Community supplies of goods;
The Italian VAT Law does not contain specific provisions defining such required documentary evidence and stated that past clarifications on this issue, are consistent with the new article 45(a) of the Council Implementing Regulation (EU) No. 282/2011.
Clarification on proof of transport – art 45 bis of Implementing Regulation 282/2011
Source Agenzia Entrate
Unofficial translation in English
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