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Ruling 495: Sales of goods for employees of international organizations

With regard to the sale of goods and services provided to employees of Bodies, it is the competent authorities of the Member State hosting the international body that must assess the entitlement of the VAT exemptions provided for by their national legislation in accordance with the VAT Directive and, if necessary, endorse the exemption certificate, or grant exemption from said visa in accordance with Regulation no. 282/2011.

The taxable person established in the territory of the State can issue an invoice under the non-taxable regime pursuant to art. 72 of Presidential Decree 633/72, in the event of the sale of goods or provision of services to members of international organizations not based in Italy, upon presentation of the exemption certificate referred to in annex Il of EU regulation no. 282/201



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