VATLive > Blog > VAT > Italy changes proof on VAT zero rating of EU exports - Avalara

Italy changes proof on VAT zero rating of EU exports

  • VAT
  • 24 April 2013 | Richard Asquith

Italy changes proof on VAT zero rating of EU exports

Italy has loosened the documentary requirements for Italian Value Added Tax zero rating of inter-community supplies (exports to another EU).

Sales (despatches) of goods from one EU country to another are ordinarily VAT exempt.  However, certain conditions must be met, including:

  • The vendor and acquirer must be EU VAT registered
  • The goods must leave the country of the seller for the country of the acquirer
  • There must be some documentary proof of the goods’ departure (e.g. proof of transport).

The Italian tax office has recently said that it will accept the CMR (International Consignment Note/Lettre de Voiture International) signed by the vendor as proof of the third requirement above.  This includes providing the electronic CMR.


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.