(1) intra-community chain transactions are regulated by new Art. 41-ter Law Decree 331/93, so it should now be easier to identify the moved supply within the chain transaction;
(2) an intra-community supply takes place only in case (in addition to the other requirements) the customer provides the VAT ID N. attributed by another EU Member State and the seller has drafted and filed EC listing/INTRASTAT form;
(3) call-off stock is now fully implemented (see new Art. 38-ter and Art. 41-bis Law Decree 331/93 regarding respectively incoming and outgoing transactions), please check the procedure to be put in place before starting
With regard to the other main topic included in “Quick fixes” provisions, i.e. proof of intra-community supply, it has been adopted by EU Regulation, so it is directly applicable.
Source Official Gazette – Regulation Decree 192/21
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