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On all of our orders the mandatory VAT is applied.

Intra-community supply

For them to be considered "Intra-community" goods, and therefore not be taxed in Italy in accordance with art. 41 of DL 331/1993, it must be in the presence of the following elements:

  • the customer must be identified for VAT purposes in the Community (Vies inclusion in the database);
  • the transaction must involve the physical movement of goods from one Community to another intra-EU territory.

Intra supply proove

To exercise the choice of intra-Community supply it’s required to provide proof of delivery of goods in the EU customs territory; the document considered suitable to demonstrate the release of goods from Italian territory is the CMR, signed for taking over by the carrier and countersigned at the destination by the customer. In case we charge the transportation fees to the customer the customs bills will be enough.

These sales will therefore necessarily end with the bill.

In the absence of one of the preconditions outlined above, the conditions for applying the non-taxable dictated by art. 41 of Decree 331/93, resulting in a national VAT will be null.


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