Legislative Decree No. 83 of the 25 May 2021 implementing:
(i) the Articles 2 and 3 of the Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods; and
(ii) the Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods
has been published in the Italian Official Journal.
The new provisions are applicable to transactions carried out as from July 1, 2021.
Link Official Gazette
