Here are some practical answers regarding the correct application of VAT in operations between Italy and the Republic of San Marino:1. Esterometro for a travel agency purchasing packages from San Marino tour operators: The travel agency needs to report these transactions through the esterometro, which is a special tax return for cross-border transactions between Italy and San Marino.2. Laundry service provided in San Marino for an Italian operator: Since the service is performed in San Marino, it falls under the jurisdiction of San Marino’s VAT regulations. The Italian operator should follow the VAT rules of San Marino for this transaction.3. Invoicing for online resale of books distributed to San Marino and Italy: For sales made to San Marino, the Italian seller should apply the VAT rules of San Marino. For sales within Italy, the regular Italian VAT rules apply.4. Provision of services not territorially relevant in Italy: If the services are considered to have no territorial relevance in Italy, they may fall outside the scope of Italian VAT. However, it is important to consult the specific regulations and seek professional advice to determine the exact VAT treatment in such cases.
Source: commercialistatelematico.com
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