ItalyManual

Value Added Tax in local language is "Imposta sul valore aggiunto"

Italian distance sales. VAT on e-commerce

You can find more information about the EU wide VAT regime on distance sales in our article about this topic in our website.

These are some of the rules applicable in Italy regarding this regime:

  • The distance sales threshold is 35,000 €. Where the total amounts of sales to Italian customers in any 12-month period exceeds this threshold, a registration is required
  • Foreign companies may opt to register in Italy before the threshold is exceeded.  Italian companies may opt to register abroad if the threshold not exceeded, this option is mandatory for 2 years once the application is sent
  • When a foreign e-commerce business registers in Italy, a compliant VAT invoice must be issued for each Italian client. It is however allowed to issue a “simplified invoice” which requires fewer details.
  • Intrastat returns are not due on online distance sales of goods
  • VAT returns must report the sales as domestic sales only. Distance sales are not reported as intra-Community acquisitions followed by local sales

If goods are returned by the client, an intra-Community supply is not reported in Italy.

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