Frequently asked questions about doing business in Italy
Q: Which is the VAT regime for a small trader established in a EU member State who wants to sell his products to Italian customers through websites or other digital platforms?
A: If the total amount, net of value added tax, of the supply of services to non-taxable
customers established in Member States of the European Union other than that of the
provider's establishment (Article 7-octies, paragraph 2, letter b), of the decree of the President
of the Republic October 26, 1972, n. 633), and intra-community distance sales in the European
Union did not exceed 10,000 euros in the previous calendar year and until, in the current year,
this limit is not exceeded, VAT will be due in the country of origin.
Therefore, the service provider charges the VAT to the customer at the rate of his country and
he pays and declares the VAT to the tax authorities of his country; once this limit has been
exceeded, he will be required to apply the VAT of the country of destination.
Last update 22/02/2023
