Italian VAT reverse charge
The reverse charge mechanism is designed to reduce the frequency with which companies trading across Europe must VAT register. It works across the EU. Italy uses the reverse charge system less than most other EU states.
When is the Italian VAT reverse charge used?
The reverse charge mechanism is applied in the following circumstances:
- Non-resident supplier with IT VAT number and customer is resident with IT VAT number
- The supply of services to an Italian VAT registered business (2010 VAT package).
- Other various minor situations.
Latest Italian news
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 18, 2019
Italy has confirmed details of its new VAT filing, the Esterometro. The Esterometro reports cross-border VAT transactions not recorded within the extended live invoice reporting system, Sistema di Interscambio (SdI).
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
- Italian VAT registration
- Italian VAT returns
- Italian VAT rates and VAT compliance
- Italian VAT invoice requirements
- Italian VAT reverse charge
- Italy consignment call-off stock VAT
- Italian VAT recovery
- Italian intrastat
- Italian EC sales lists (ESL)
- Italian Spesometro Declaration
- Italian Esterometro declaration
- Italian SdI real-time e-invoices
- Czech Republic
- United Kingdom