Ruling 114: Sale of goods to a VAT warehouse by a non-resident with a tax representative

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:

• gov.it
• ipsoa.it

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