| VAT: | IVA |
| Standard (%): | 22% |
| Reduced (%): | 4%, 5%, 10% |
| Increased (%): | - |
Remark regarding intra-Community supplies
Cessione intracomunitaria non imponibile ex art. 41 DL 331/1993
Remark regarding triangulation
Operazione triangolare comunitaria ex art. 38 co. 7 DL 331/1993; cessionario designato al pagamento dell’ IVA ex art. 44 co. 2 DL 331/1993
Remark regarding reverse charge
Inversione contabile
Remark regarding export of goods to non-EU countries
Cessione all’esportazio-ne non imponibile IVA ai sensi dell'art. 8 del DPR 633/1972
Remark regarding self-billing
Autofatturazione
Denotation of VAT identification number
Il numero di registrazione IVA
Abbreviation of the VAT identification number
Partita IVA
Structure of VAT identification number
IT99999999999
Intrastat Thresholds
Arrivals: EUR 350,000 (goods), EUR 100,000 (services)
Dispatches: EUR 50,000 (under 50.000 quarterly report)
English
path:
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