The fact that the supplier is identified for VAT purposes in the territory of the State does not matter. An EU VAT taxable person who provides services relating to an immovable property located in Italy to a purchaser who is a VAT taxable person established in the territory of the State cannot issue the related invoice through their Italian VAT number. Instead, the reverse charge mechanism should be applied. This is reaffirmed by the Revenue Agency with the response to ruling no. 549 published yesterday.
Source: agenziaentrate.gov.it
