- Reverse charge mechanism allows the VAT to be paid by the buyer or contractor
- Applies to operations in Italy by non-resident entities without a permanent establishment
- Also applies to specific operations outlined in articles of the DPR 633/72
- General rule applies if the seller is a non-resident without a permanent establishment
- In this case, the seller is responsible for paying the VAT
- Special provisions may override the general rule, making the buyer or contractor responsible for paying the VAT
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.
