VAT exemption on international transport operations

single

By Circular no. 5/E of February 25, 2022, the Italian Revenue Office clarified that international transport services are taxable for VAT purposes if rendered to parties other than the exporter, the holder of the transit procedure, the importer, the consignee of the goods and the parties rendering the services pursuant to no. 4 of art. 9, paragraph 1, of Presidential Decree no. 633/72.

Attachments

Attachments