In response to a request, the Agency provides clarifications on some practical cases of use of the single European contact point for cross-border supplies of goods
With answer no. 51 of 17 January 2023, the Agency clarified that the sale of goods, purchased online and subsequently shipped from Italian shops to the private homes of European consumers, qualifies as intra-community distance selling. VAT obligations can be fulfilled through OSS. Furthermore, the fact that the goods are shipped to another European country from the Italian warehouse with a foreign VAT identification also qualifies as intra distance selling
.Source Fisooggi
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