With the response to question no. 136 of yesterday, 23 January 2022, the Revenue Agency clarified the VAT treatment applicable to” chain ” goods transactions, examining the case of the EU company that buys in Italy from a foreign supplier and, subsequently, sells them to the export to its distributors outside the EU.
By carrying out ”direct” non-VAT taxable export sales to non-EU Distributors, the company could acquire the status of habitual exporter and benefit from the facilitated regime provided for by art. 8, paragraph 1, lett. c) of the VAT decree, which allows those who carry out “international” transactions to purchase or import goods and services without applying VAT, within a specific annual limit (so-called ceiling).
Sources:
Latest Posts in "Italy"
- When Is an Intra-EU Discount Considered a VAT Barter Instead of a Commercial Discount?
- Pro Rata VAT: When Alternative Criteria Are Allowed Over the Ordinary Method According to Cassation
- Italian Businessman Arrested for Laundering VAT Fraud Proceeds in EPPO Venice Investigation
- Public Entity’s VAT Liability Persists Despite Management Delegation and Public Law Status
- VAT refund opportunities until 9 August 2026 for transaction costs in merger-leveraged buyout transactions
