VAT should not be charged on exported goods or intra-EU supplies of goods provided certain conditions are satisfied. The supplier must have adequate evidence that the goods were removed from Italy.
There are three types of exports in Italy:
- Ìý
•ÌýÌýÌýÌý Export of goods by the supplier or on the supplier's behalf, or on behalf of the transferee (even if carried out through commission agents).
- Ìý
•ÌýÌýÌýÌý Export of goods carried out between two resident parties, which provide for the goods to be sent outside the EU by the transferor on behalf of the first transferee.
- Ìý
•ÌýÌýÌýÌý Export of
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Web page updated on 17 Mar 2025 14:55