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Italy zero Value Added Tax rating evidence

Italy has updated the rules to entitle taxpayers to apply zero-rating on intra-community supplies. You can check the right Italian or other VAT calculations on individual or batch transactions with our Advisor and Auditor services.

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; and
  • 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.

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