With the reply to ruling no. 272/2023, published on 3 April 2023, the Italian tax authorities provided clarifications on the possibility to use the information transmitted via an EDI system (i.e., Exchange Data Interchange) for the statement mentioned by Article 45a(1)(b)(i), Regulation EU no. 282/2011.
In particular, the applicant is a taxable person established in an EU Member State which, during the course of its business activity, carries out, inter alia, purchases of products, with INCOTERM clause ex-works, from different Italian suppliers which carry out intra-EU sales exempt from VAT with right to deduct according to Article 41, Law Decree no. 331/1993. The applicant arranges the transport of the goods from Italy to its EU Country of establishment “with its own means or using freight agents appointed by the latter”.
Source PwC
