- Transfer of goods between EU countries is treated as a supply for VAT purposes, requiring specific invoicing and registration.
- The reverse charge mechanism in the destination country is crucial.
- New rules will be effective from July 1, 2028.
- Physical transfer of goods within the EU is not considered a supply for civil or direct tax purposes.
- VAT law treats this movement as a supply, with obligations for invoicing and registration.
- Similar rules apply for goods moved to Italy from another EU country, classified as intra-EU acquisition.
- Before transferring goods, entities without a permanent establishment must register for VAT in the destination country.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
