- Services provided to non-EU clients by Italian accountants are not subject to VAT
- When the client is a private consumer, territorial relevance in Italy is waived
- Italian professionals can have clients with tax residence outside the EU
- If the service recipient is a VAT taxable person, the service is considered generic and relevant in the client’s state
- Determining VAT territoriality is less straightforward when the client is a private consumer
- A specific exception applies if the client is resident and domiciled outside the EU
Source: eutekne.info
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.
