The Italian tax authorities published a circular letter (No. 12) dated 12 May 2020 that provides further guidance with regard to article 45a of EU Regulation 282/2011 on the proof of intra-EU transport for purposes of obtaining VAT-exempt treatment.
Source: Deloitte
See also www.vatupdate.com which includes a link to the guidance of the Italian tax authorities
Latest Posts in "Italy"
- Italian Supreme Court Extends Direct Tax Principles to VAT in Offshore Company Cases
- Response No. 216/2025 – VAT Treatment of Transactions Between Permanent Establishments of the Same Foreign Entity Belonging to a VAT Group in Another EU MS
- eInvoicing in Italy
- Briefing document: Italy Clarifies VAT Treatment for Transfer Pricing Adjustments: Direct Supply Links Required
- VAT Deduction for Third-Party Goods Imports: Italian Tax Authorities’ Clarifications and Remaining Uncertainties
