- The Italian Revenue Agency published Circular No. 13, providing clarifications on the cross-border VAT exemption regime.
- From January 1, 2024, the exemption applies to supplies of goods and services in EU member states where the eligible taxpayer has requested exemption, not just in their home country.
- Operators established outside the EU are excluded from accessing this regime, even if they have permanent establishments in the EU.
- The circular details the advance notification process for Italian taxpayers seeking exemption in other EU states, including assignment of the “EX” suffix within 35 working days.
- Quarterly communications must be submitted by the end of the month following each civil quarter, with no extension if the deadline falls on a weekend or holiday.
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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