- ALFA1 is an Italian branch of ALFA, while ALFA2 is a UK branch.
- ALFA2 is part of a UK VAT Group; ALFA1 is not part of any VAT Group in Italy.
- ALFA (the parent company) joined a VAT Group in an EU country.
- ALFA2 provides IT and back-office services to ALFA1 under an Intragroup Services Agreement.
- ALFA1 opted for exemption from certain VAT obligations under Italian law.
- ALFA1 cannot deduct VAT on self-invoices due to its exemption status.
- ALFA1 seeks clarification on VAT treatment of transactions between the UK and Italian branches.
- The query involves the applicability of specific Italian VAT provisions influenced by EU court rulings.
- Previous guidance suggests services between branches of the same entity in different countries may be excluded from VAT if part of a VAT Group in another EU state.
Source: agenziaentrate.gov.it
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.
