Posting of workers
The posting of foreign employees concerns companies that send one or more employees to perform a service in another country. Several sectors of activity have a large number of seconded employees, but the most coveted sectors are construction and transport.
The Italian amending Finance Bill 2017 “decreto legge 22 ottobre 2016, n. 193” rescinded the benefit of reverse charging VAT on goods from the warehouse. With effect from 1st April 2017, VAT will have to be paid to the Italian authorities on goods coming out of the warehouse, which cancels out the benefits of this procedure.
A company established in the European Union can recover its VAT in Italy as long as it does not conduct any taxable operations in the country. VAT is then deductible from its business expenses and, consequently, it can recover a certain amount of the costs incurred in a commercial transaction.