- Quarterly communication for cross-border VAT exemption regime is possible
- Model approved; submission must occur by the last day of the month following the civil quarter
- Provision n. 155649 published by the Revenue Agency
- Applies to taxable persons in the State using the cross-border VAT exemption regime in EU member states
- Follows provision n. 460166 from December 30, 2024, on preliminary communication
- Implemented according to article 70-terdecies, paragraph 5 of DPR 633/72
- Operators with “EX identification number” must communicate to the Revenue Agency by the deadline
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.
