VAT in the European Union- Online sale to private individual customers

VAT in the European Union- Online sale to private individual customers

If a company of a member state sells goods online but also sells through catalogues, by snail mail or other similar media is considered to be realized each sale in the italian territory if the goods have been delivered by the seller or by third companies in his name and the buyers are private individuals who have not chosen the application of vat for intraeuropean purchases as established by the article 38.6 of the Italian D.L. 331/1993(except from the sale of excise goods), but only if the company has not sold more than 35.000,00 euros in the italian territory the same year and the year before.  

Liuzzi e Liuzzi International law & tax firm assists worldwide companies in Italy and Spain.

Contact the tax department of the firm: tax@studioliuzzieliuzzi.com