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Non-Resident Supplier Cannot Use OSS for Real Estate Supplies, Italian Tax Agency Clarifies

  • A non-resident supplier cannot use the OSS system for transactions involving real estate.
  • The Italian Revenue Agency clarified the VAT treatment for supplies of houses by a taxable person registered in another EU member state.

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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