VAT treatment of the sale of goods through an EU warehouse

In this paper we will examine the VAT profiles of the sales of goods made by an Italian company through a warehouse located in a Community country. The analysis is conducted on the assumption that the warehouse does not constitute a permanent establishment of the Italian company in the EU country. We illustrate our analysis through four practical cases of transactions involving the Italian transferor and foreign parties.

Source: commercialistatelematico.com

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