Italy Ruling 58: OSS scheme – Irish entity performs intra EU B2C sales – Italian 3rd party arranges pick and pack 18 January 202354 views1 min read Source: gov.it E-Commerce / Electronic services Reporting / Compliance Authorities: Principle of VAT accessories does not apply when the accessory service is provided by a third party Ruling 57: Supply German vendor involving its Italian fixed establishment, who is liable to pay VAT