The Inland Revenue reiterated the VAT treatment of purchases made by a domestic purchaser from a supplier belonging to the special scheme for small enterprises.<\/p>\n
In view of the special scheme to which they belong, sales made by persons participating in that scheme to traders in other Member States are not considered intra-EU supplies.<\/p>\n
This provision also applies to purchases and, therefore, those that any Italian legal operator makes to an EU supplier under the small business regime are not considered intra-EU purchases.<\/p>\n
To give a practical example, in the case of an Italian purchaser making purchases from an operator in another Member State belonging to the small business regime, the purchaser
\n– Will have to, in the absence of receipt of representative documentation of the transaction, issue a self-invoice without application of tax to document the purchase;
\n– Will not have to complete the recapitulative statement of intra-EU acquisitions of goods.<\/p>\n","protected":false},"excerpt":{"rendered":"
The Inland Revenue reiterated the VAT treatment of purchases made by a domestic purchaser from a supplier belonging to the special scheme for small enterprises. In view of the special scheme to which they belong, sales made by persons participating in that scheme to traders in other Member States are not considered intra-EU supplies. This […]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-19175","post","type-post","status-publish","format-standard","hentry"],"acf":[],"yoast_head":"\n