The Italian tax authority issued a resolution providing clarifications on the value added tax (VAT) zero-rating of vessels used on the high seas and of pleasure boats.
Resolution 54/2021 (6 August 2021) provides guidance with regard to non-resident declarants with no fixed establishment and with no VAT identification in Italy (either direct or through a VAT representative) and guidance for indirect suppliers of declarants and for vessels still under construction. The guidance allows for certain declarations to be made by email.
Source KPMG
Latest Posts in "Italy"
- €78 Million VAT Fraud Uncovered in EU: ‘Nebula’ Investigation Exposes Cross-Border Tax Evasion
- VAT on Prepaid Fuel Cards: When Is It Charged—At Purchase or Refueling?
- EPPO Uncovers €78 Million VAT Fraud Linked to Italian Organised Crime in Croatia and Italy
- Exemption from Guarantee for VAT Credit Offsets in Group VAT Settlement: Italian Tax Authority Clarifies
- Exemption from Guarantee for VAT Credit Offsets in Group VAT Settlement: Italian Tax Authority Clarifies
