Books and Articles

29-06-2012 - Acquisto di beni da fornitore estero ed obbligo di reverse charge

After the implementation of so-called “VAT Package”, we have seen a further extension of the application of the reverse charge mechanism.

Starting from January 1st, 2010 the reverse charge mechanism applies also to sales of goods performed in Italy by a non resident supplier (EU or extra-EU) to an Italian VAT taxable person (Art. 17, Para 2, Presidential Decree 633/72). It is then transferred on the head of the recipient the obligation to handle all the VAT fulfillments, i.e. charging VAT, issuing the documents and disclosing the transaction in the VAT return.

MEJNARDI C., Acquisto di beni da fornitore estero ed obbligo di reverse charge, in Richieste & Offerte dal Mondo. La newsletter per le imprese di Piemonte e Valle d'Aosta, n. 6, 2012.


 

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