Italy VAT warehouses

Fri 28th Oct 2016

From April 2017, domestic taxable supplies of goods from VAT warehouses will not require a VAT payment by the customer. Goods introduced to the warehouse via an intra-community supply will be exempted from this new rule.

Instead, VAT due will be paid directly to the tax authorities by the warehouse operator. The customer will raise an autofattura self-invoice to ensure they recover the input VAT.



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