The subjects who carry out intra-community distance sales, even if they declare and pay VAT through the EU OSS regime, in order to take advantage of the possibility of purchasing without paying VAT and the requirements for obtaining quarterly refunds must, in addition to the documentation of operations in accordance with the rules provided for under the special Union regime, continue to adopt the methods of invoicing and accounting for distance sales established by the national legislation in the ordinary way. This was clarified by the Inland Revenue with the response to ruling no. 802 of 9 December 2021.
Source: ipsoa.it
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