The Covid-19 emergency has helped to increase the trend of online sales, a trend that has already been growing steadily since last few years.<\/p>\n
The strength that has attracted many small and medium-sized enterprises in Italy to invest in e-commerce is the possibility of breaking down the territorial limitations of physical stores and expanding their sales on a global scale.<\/p>\n
Although online commerce represents an advantageous opportunity from a competitive point of view, there are still many uncertainties as to how to document<\/strong> online supplies of goods to private consumers.<\/p>\n In the case of private sellers residing in non-EU countries, the transaction must be qualified as an export sale<\/strong>, not taxable under Article 8 of Presidential Decree 633\/72, as the goods are shipped outside the EU by and on behalf of the seller.<\/p>\n The uncertainty arises from a documentary point of view, as the transaction is attributable to indirect e-commerce<\/strong> which, if carried out by retail traders, benefits from the exemption of invoicing<\/strong> as it is assimilated to mail order sales<\/strong>.<\/p>\n However, since this is an export sale, it is subject to customs rules<\/strong> which require the sales invoice to be attached<\/strong> to the customs export declaration.<\/p>\n For this reason, it can be considered that, in the case described above, the simplification of tax obligations in e-commerce transactions is hindered by customs formalities, which require the invoice to be attached when a supply is made to private individuals outside the EU.<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" The Covid-19 emergency has helped to increase the trend of online sales, a trend that has already been growing steadily since last few years. The strength that has attracted many small and medium-sized enterprises in Italy to invest in e-commerce is the possibility of breaking down the territorial limitations of physical stores and expanding their […]<\/p>\n","protected":false},"author":58,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[207,50],"tags":[],"class_list":["post-12289","post","type-post","status-publish","format-standard","hentry","category-flash-news","category-insights"],"acf":[],"yoast_head":"\n