- Italy’s Revenue Agency issued guidance (Circular No. 13/2025) on the new EU cross-border VAT exemption scheme for small businesses.
- The scheme allows eligible EU businesses to supply goods and services in other Member States without charging VAT, with simplified reporting.
- Italian businesses must request authorization, meet EU and national turnover thresholds, and report quarterly on transactions.
- Certain entities, such as non-EU businesses with Italian establishments and non-resident VAT-registered taxpayers, are excluded.
- Non-compliance with reporting deadlines results in fines between EUR 250 and EUR 2,000.
Source: regfollower.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.
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