- Sportello unico IVA affects all distance sales
- Option applies to cross-border B2C services
- Italian e-commerce businesses selling to EU consumers can use the simplified VAT payment system in other member states
- Businesses can choose the OSS EU regime governed by national law under article 74-sexies of DPR 633/72
- This option allows businesses to declare and pay tax in one member state for intra-community distance sales and services provided in other EU states to non-taxable persons without needing to register in each destination country where VAT is due
- Careful consideration is needed when choosing this option due to various possible scenarios
Source: eutekne.info
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.
