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.
See also www.vatupdate.com
With the dual objective of incentivizing consumption and combating tax evasion, the government has provided a series of incentives for these traders who will encourage the use of electronic money. Source: trend-online...
Source Agenzia Entrate (in Italian)
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