In the case of the sale of goods, carried out within a VAT warehouse, by a non-resident taxable person with a tax representative in Italy towards a resident taxable person, the intervention of the tax representative in the transaction documentation is not required , for which only the invoice issued by the foreign subject will be sufficient, followed by integration and annotation carried out according to the law by the national taxable subject.
Sources:
Latest Posts in "Italy"
- Italian Ministry Sets 6.4% VAT Compensation Rate for Agricultural Wood Sales in 2024-2025
- Restrictive Interpretations on VAT Deduction Rights: Analysis of Recent Italian Tax Rulings
- EU Court Grants Italian Shell Companies Right to VAT Refund Despite Operational Thresholds
- FINTUA Global VAT Guide for September 2025
- Italian Revenue Agency issues ruling on VAT treatment of intra-entity services between Italian and UK fixed establishments of foreign company
