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
November 27, 2018
Italian Senators last week rejected two applications to delay the January 2019 introduction of SdI electronic invoice reporting for B2B and B2C transactions...
November 23, 2018
The Italian tax office has provided further guidance on the 1 January 2019 extension of the Sistema di Interscambio (SdI) e-invoice reporting to B2C and B2B transactions...
October 24, 2018
Italy has eased the reporting deadline for the roll out of B2B and B2C SdI real-time invoice reporting from 1 January 2019, and provided a...
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