The Italian Revenue Agency Nov. 25 posted online Letter No. 575/2022, clarifying the e-invoicing obligations of nonresident companies. The taxpayer, registered in a non-EU country and identified in Italy for VAT purposes, purchased electrical panels to be manufactured in Italy and later sold to a company in another non-EU country.
The transfers of goods, carried out in Italy, through two tax representatives (one of the transferor company and one of the transferee company), are carried out with the application of the recourse VAT and not with the reverse charge mechanism. Since these are transactions between subjects not established in Italy, the invoice issued by the transferor does not require the electronic format and transmission via the Exchange System.
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