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Intra-EU distance sales taxable in Italy if the customer communicates a VAT number not registered in the VIES archive

With their reply No. 230/2023, dated March 1, 2023, the Italian tax authorities provided their feedback to the request of ruling submitted by a company that operates in the flexible packaging sector and, in particular, produces pouches in various materials, suitable for containing food in a solid and liquid state, which can be customized according to customers’ needs, with regard, for example, to format, accessories or graphics.

Source PwC

See also Ruling 230: Intra-Community supplies – Communication of identification number VAT registered in the VIES file

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