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Italian reverse charge for non-established suppliers

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Italian reverse charge for non-established suppliers

According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. Italy has introduced an extended version of this reverse charge.

Where a non-established supplier sells goods or services to an established and VAT registered client, domestic reverse charge applies. It is not relevant if the supplier is registered or not. Regarding the customer, he must be established and VAT registered.

 Supplier requirements

 Customer requirements

 Scope

 Not established in Italy

 (irrelevant if the supplier is  registered or not for VAT).

 Established and VAT  registered in Italy.

 All supplies of goods

 Supplies of services  located  in Italy (exceptions  to the  B2B rule).