- ALFA, a company established in an EU state, operates in the prefabricated houses sector
- The company adheres to the One Stop Shop (OSS) regime and sells prefabricated houses to clients including Italian non-VAT subjects
- ALFA seeks clarification on applying reduced VAT rates of 4 percent and 10 percent if the Italian private client provides a declaration for reduced VAT rate application
- Questions also include requirements for sales invoices under reduced rates, their registration in Italy, and consequences of applying reduced rates based on false client declarations
- ALFA believes reduced VAT rates are applicable based on client declarations, with invoices issued and registered through the OSS system in the home state
- The transaction is reported in the OSS VAT Declaration as conducted in Italy, and VAT received is paid in the home state, which then transfers it to Italy
- The Italian Revenue Agency’s opinion is based on limited information provided by ALFA, assuming its accuracy without further verification
- The OSS regime allows VAT declaration and payment in one EU member state for transactions to EU private consumers, with the tax distributed among EU states
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
