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.
Not established in Italy
(irrelevant if the supplier is registered or not for VAT).
Customer requirementsEstablished and VAT registered in Italy.
All supplies of goods
Supplies of services located in Italy (exceptions to the B2B rule).
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.