Italy Ruling 77: IOSS rules for platforms – intrinsic value and identification of supplier 19 January 202362 views1 min read Source: gov.it E-Commerce / Electronic services Importation Ruling 83: Occasional exempt supply does not impact pro rata and place of supply tourist package Ruling 74: Applicability of the IOSS regime to sales made under ”drop shipping” to flat-rate customers and regular business customers