In the case of an Italian taxable person under a flat-rate regime who purchases goods from an operator in another Member State subject to the small business regime, the subject does not carry out the intra-community purchase, as it must be assumed that this is a significant transaction for VAT purposes in the home Member State. This was clarified by the Revenue Agency with its response to ruling no. 431 of 23 August 2022 with which he specified with which he also highlighted the obligations.
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