VAT in Italy

The Italian Tax Administration published on the 24th July 2014 the Risoluzione n. 71/E answering to the issue of an Italian taxpayer …

National ruling on the proof of the flow of the goods for Intra community supplies

The Italian Tax Administration published on the 24th July 2014 the Risoluzione n. 71/E answering to the issue of an Italian taxpayer, who wanted to sell a boat to a French taxable person. The issue was about how the taxpayer should prove the good’s transfer into another Member State, when the good is transferred (and not transported) by the purchaser.

The Tax administration answered that the principles to be followed in order to prove an Intra community supply are two:

1. When is not possible to provide the document of transportation, other alternative proofs are allowed;
2. The proof of the physical good’s transfer into another Member State is the complex of different documents that gives the evidence of the passage of the good from the seller to the purchaser.

In particular these documents are as follow:

1. The invoice
2. The bank documents related to the payments
3. The contracts which shows the parties’ agreement
4. The commercial documents related to the transfer of the property in the good
5. The document of registration and de-registration of the good in both Members States
6. The recapitulative statements (INTRASTAT)
7. The purchaser’s declaration of transfer of the good by himself

VAT in Italy: The Revenue Agency launched the MOSS Portal

From the 1st October 2014 it is available on the Italian Tax administration webpage the portal for the registration and identification of the stakeholders supplying telecommunication services, television and radio broadcasting services and electronically supplied services (TBES), established in Italy or non-established within the EU: http://www1.agenziaentrate.gov.it/english/services/moss/index_moss.htm

 

Prof. Paolo Centore