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Italy drops MOSS VAT invoices

  • Dec 3, 2015 | Richard Asquith

Italy drops MOSS VAT invoices

Italy has confirmed that providers of electronic, broadcast and telecommunications services to consumers do not have to produce sales invoices for their customers.

The measure, backdated to January 2015, brings Italy into line with most of the other European Union member states.

2015 EU VAT MOSS changes

From 1 January 2015, the EU introduced a new VAT regime for the calculation and reporting of VAT on cross-border sales of digital services to consumers. Providers where henceforth required to charge the VAT rate of their customers’ country of residence; previously they could charge the VAT rate of their own country.

This meant providers having to potential charge and collect VAT in upto 27 other member states. To simplify this process, the EU introduced Mini One-Stop-Shop reporting. This offered providers a single web portal through which they could report all foreign VAT collected in a single, quarterly return along with a single bank transfer of the VAT. The VAT is then subsequently divided and redistributed to the appropriate countries.

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 won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.