With the reply to question n. 1/2021, of last January 4, 2021, the Revenue Agency ruled, with reference to a case submitted by a taxpayer, on the possibility of recognizing the status of habitual exporter and, consequently, the right to use the ceiling VAT already accrued, for a person not resident in Italy, but registered there for VAT purposes, through the institution of direct identification, or, through the appointment of the tax representative.
Source PwC
Latest Posts in "Italy"
- New VAT Regime for International Transport: Interpretative Doubts on Intermediaries’ Non-Taxability
- Mandatory Integration of POS and Telematic Registers for Electronic Payment Data Transmission from 2026
- Same Tax Regime for Consortium and Members in Contract Execution, Rules Italian Supreme Court
- New VAT Regime for International Transport: Assonime Calls for Broader Exemption to All Intermediaries
- VAT Rules for Spare Parts Supply: Delivery Penalties Do Not Reduce Taxable Base
