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All VAT

Italy – Extension of VAT and customs duties exemption for importation of medical equipment

In April 3rd, 2020 and due to the Covid-19 crisis, Italy had decided an exemption from VAT and customs duties for importation of medical equipment into the Italian territory. This exemption was initially intended to apply until 30 April 2021. It is extended until 31 December 2021. For further details, please contact our experts. Source: […]

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All E-Commerce VAT

Brexit – Italy – UK Companies exempted from the obligation to appoint a tax representative

The Italian tax authorities have confirmed to us that British companies carrying out operations for which they are liable for VAT in Italy are exempted from the obligation to appoint a fiscal representative in Italy. This is due to the clause on assistance in the recovery of VAT claims contained in the agreement between the […]

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All Fiscal VAT

Brexit-Italy – Awaiting confirmation of tax representative exemption for UK companies

Due to Brexit, the United Kingdom is to be considered as a non-EU Member State as of 1 January 2021. Consequently, British companies should in principle now be obliged to appoint a fiscal representative in Italy. However, the agreement concluded between the EU and the UK on 24 December 2020 contains a clause on assistance […]

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All VAT

Italy – The customer cannot deduct VAT incorrectly invoiced on an exempt transaction

The Italian Supreme Court has recently ruled that VAT wrongly charged on an exempt transaction cannot be deducted by the buyer. This decision is in line with the conditions for deduction under Directive 2006/112/CE.  In the event that the purchaser still deducts this VAT, he could be fined an additional 90% of the amount of […]

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All VAT

Italy – The tax authorities issue clarifications on the admissibility of certain proofs of transport

In a new ruling, the Italian tax authorities have ruled on the proofs of transport necessary to justify the VAT exemption applicable to intra-Community deliveries when the goods are transported by the acquirer by his own means. Firstly, the tax authorities considered that when the acquirer transports the goods by its own means, it is […]

Italian VAT refund for companies established outside of the EU – 13th directive

ASD GROUP > OUR SERVICES IN ITALY > VAT REFUND – 13TH DIRECTIVE Italian VAT refund for companies established outside of the EU – 13th directive Need help? How can companies established outside of the European Union get a refund of Italian VAT? The refund of Italian VAT is a right Just like European companies, […]

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All VAT

Italy: VAT exemption for some medical products necessary to deal with Covid-19

Italy has introduced a temporary VAT exemption for supplies of certain medical goods needed to deal with the COVID-19 epidemic. This VAT exemption concerns in particular: ventilators; monitoring systems; infusion pumps for medications; endotracheal tubes; certain protective devices and masks.  The exemption applies to supplies of eligible goods made until December 31, 2020. […]

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All VAT

Italy: VAT rates will remain unchanged on January 1, 2021

Because of Covid-19, Italy decided to cancel the increase in VAT rates initially planned for 1 January 2021. Consequently, VAT rates in Italy will remain unchanged on 1 January 2021, i.e.: standard VAT rate at 22%; reduced VAT rate at 10%. As a reminder, Italy was planning to increase the standard VAT rate to […]

Intrastat in Italy

ASD GROUP > OUR SERVICES IN ITALY > INTRASTAT IN ITALY Intrastat in Italy need help? What does an Intrastat declaration consist of? Companies established or registered in a Member State of the European Union that carry out intra-community exchanges, either for arrivals or dispatches, are subjected to an Intrastat declaration provided that they have […]

Tax representation, VAT management and obligations in Italy

ASD GROUP > OUR SERVICES IN ITALY > TAX REPRESENTATION IN ITALY Tax representation, VAT management and obligations in Italy need help? Who needs to appoint a tax representative? Appointing a tax representative is a legal obligation. This applies to every company based outside the European Union engaging in transactions taxable in Italy, such as: […]