In case a business performs zero rated supplies (intra-EU supplies and exportations) in Italy for more than 10% of its annual turnover, it may obtain the status of “usual exporter”. As such, it is entitled to purchase VAT free services and goods up to the amount of the zero-rated supplies made during the previous year. There is a new model of document, which may be found via vatdesk.eu’s website.
Source: vatdesk.eu
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