- The mere transport of goods abroad is not sufficient to prove a “triangular” intra-EU supply.
- For VAT exemption under art. 58 of DL 331/93, documentation must show the transaction was intended from the start as a domestic supply for subsequent transport to a foreign buyer.
- The Italian Supreme Court (ordinance no. 30183, 16 Nov 2025) clarified this requirement, overturning a lower court that accepted only proof of transport.
- Triangular transactions involve two successive sales among three operators, with at least one outside the national territory, and a single transport.
- The Supreme Court reiterated the conditions and key legal principles for recognizing triangular transactions and benefiting from VAT exemption.
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.
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