ApprofondimentiCircolariMemorandum N. 38 Sept. 24, 2024 Proof of delivery of goods within the EU

PREMISE

Pursuant to Article 41(1)(a) of DL No. 331/93, supplies of goods made by Italian traders to EU traders are considered non-taxable VAT transactions because the taxation regime in the EU state of destination of the goods is applicable to them.

For the transaction to be considered “intra-EU,” the following requirements must be met:

 

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