A: The  (Italian) Legislative Decree no. 83/2021 transposes articles 2 and 3 of directive (EU) no. 2017/2455 of the Council of 5 December 2017 regards  value added tax  obligations for supply of services and distance sales of goods.
The decree simplifies the rules on VAT for e-commerce and cross-border transactions and optimizes the tax collection procedures.
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.
That is, the VAT is charged 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, the holder of a VAT number will be required to apply the VAT of the country of destination.
For further information, please consult the tax / VAT section of the Your Europe portal.

https://europa.eu/youreurope/business/taxation/vat/index_en.htm