Italy released a new ruling (No. 117) which clarifies the necessary evidence that businesses must keep regarding intra-EU transport of goods.
The Ruling prescribes that the following conditions must be fulfilled in order to apply the VAT zero-rate:
- The documentation must identify all the parties involved (Italian supplier, carrier, and EU purchaser) and the relevant data for the underlying intra-EU transaction is provided; and
- The documentation is retained by the Italian supplier, along with the relevant intra-EU sales invoices, bank documents, contracts, and Intrastat forms.
Source Deloitte
Note from editors: This may not seem a dramatic change or clarification, as these conditions must already be fulfilled. What’s new is that these conditions are now laid down specifically in a Ruling.
Latest Posts in "Italy"
- Italian VAT Exemption for Imported Yachts Under Revenue Agency Ruling 105/2026
- Italy Clarifies Reporting Rules for Unused Payment Terminals
- Limits on 10% VAT for Gas Supplies to Condominiums, 480 m³ Annual Threshold
- Forza Italia Proposes Lower VAT on Tampons as Basic Necessity
- Chain Transactions with VAT Relevance in Italy
