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Italian VAT reverse charge invoice changes

  • VAT
  • 27 March 2013 | Richard Asquith

Italian VAT reverse charge invoice changes

From the start of this year, there are new Italian VAT invoice rules for domestic suppliers of goods under the reverse charge.

Reverse Charge simplifies Italian VAT compliance

The Reverse Charge is an EU wide VAT reporting protocol to reduce the number of situations where foreign companies have to register for VAT in a foreign company when they are providing taxable supplies.  Instead, the local customer (who must have a VAT registration locally) records the sale and purchase under their Italian VAT return.  There is no actually VAT cash-flow implications.

Italy introduced the reverse charge on a range of domestic supplies several years ago.

From 2013, the 'self-invoicing' for reverse charge goods supplies has been replaced by combining the sales transaction into the suppliers invoice.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.