With the ruling reply no. 136, published on 23 January 2023, the Italian tax authorities provided clarifications on the VAT treatment of a chain supply with goods to be exported outside the territory of the European Union (hereinafter also “EU”).
Source PwC
Latest Posts in "Italy"
- Cultural Services Exempt from Taxation: Guided Tours Qualify, Bridge Crossing Does Not
- Delays in Contracts: Payments to Contractors Subject to VAT, Not Compensation
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Normal Value in VAT: Application in Non-Monetary Transactions and Special Cases