VATupdate
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New official guidance on proof of intra-EU transport published

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