A taxable person who benefits from a special scheme, whose turnover does not exceed a certain threshold, can request to the Revenue Agency whether he can issue an invoice without …
Ruling n.75 of 28 August 2015 on the VAT scheme applicable to TBES services supplied to customers established in a different member State from Italy
A taxable person who benefits from a special scheme, whose turnover does not exceed a certain threshold, can request to the Revenue Agency whether he can issue an invoice without charging VAT when his customers are established abroad. In particular, his customers are businesses without a VAT number because their turnover does not exceed the threshold provided by their national law. As a consequence the supplier encountered difficulties to qualify the supply as B²C rather than B²B.
The Revenue Agency pointed out that both types of supply, B²B or B²C, have to be taxed at destination (the place of consumption) despite the special tax regime.
In the first case (B²B) it has to be charged the VAT with the rate applicable in the Country of the client as the supply is out of the VAT scope in Italy.
In the second case (B²C) the supplier has to be registered for VAT purposes in each Member State where he supplies the services or make the registration within the MOSS system according to the Italian law.
Prof. Paolo Centore