{"id":2699,"date":"2023-05-14T14:30:57","date_gmt":"2023-05-14T12:30:57","guid":{"rendered":"https:\/\/demo.tirservicesrl.it\/the-application-of-vat-in-international-transportation\/"},"modified":"2022-12-10T14:30:57","modified_gmt":"2022-12-10T14:30:57","slug":"the-application-of-vat-in-international-transportation","status":"publish","type":"post","link":"https:\/\/www.tirservicesrl.it\/en\/the-application-of-vat-in-international-transportation\/","title":{"rendered":"THE APPLICATION OF VAT IN INTERNATIONAL TRANSPORTATION"},"content":{"rendered":"
Clarifications from the Internal Revenue Service<\/div>\n
\n

By circular no. 5\/E\/2022 the Internal Revenue Service provided clarification regarding international transportation services performed by sub-carriers and the effective date of the new provisions.<\/p>\n

Specifically, non-taxability is limited to territorially relevant transactions in Italy<\/strong> and does not extend to relationships between carriers, transport agents and sub-carriers.<\/p>\n

The clarifications provided in Circular no. 5\/E\/2022<\/u><\/strong><\/p>\n

Last February 25, 2022, Revenue Agency Circular No. 5\/E in this regard recalls that, since the transportation services<\/strong> under consideration fall within the scope of Article 7b(1)(a) of the same Presidential Decree No. 633 (general services<\/strong>)<\/u>, the aforementioned Article 9 applies to services rendered to purchasers who are taxable persons established in the territory of the state<\/strong>, as territorially relevant services in Italy<\/u>.<\/p>\n

It follows that, for the hauler, the VAT regime (non-taxable Article 9 – taxable VAT – not subject to VAT under Article 7-ter) should be applied in the cases shown in the following summary table:<\/p>\n\n\n\n\n\n\n\n\n
Lender<\/strong><\/td>\nClient<\/strong><\/td>\nTransport<\/strong><\/td>\nApplicable VAT regime<\/strong><\/td>\n<\/tr>\n
IT Driver<\/strong><\/td>\nEU Operator<\/td>\nIT<\/p>\n

IT \u2013 EU<\/p>\n

IT \u2013 Non-EU<\/td>\n

Not subject to VAT<\/p>\n

ex art. 7-ter<\/td>\n<\/tr>\n

Non-EU Operator<\/td>\n<\/tr>\n
IT Operator<\/td>\nIT<\/p>\n

IT \u2013 EU<\/td>\n

Taxable VAT (*)<\/strong><\/td>\n<\/tr>\n
IT operator exporter, transit holder, importer, consignee of goods, shipping service provider\/customs operations<\/td>\nIT \u2013 Non-EU<\/p>\n

Non-EU – IT<\/td>\n

Not taxable VAT ex art. 9 \u2013 DPR 633\/72<\/td>\n<\/tr>\n
IT operator other than the above<\/u><\/td>\nTaxable VAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

(*)<\/strong> Except for the non-application of VAT following the issuance of the declaration of intent by the IT operator who qualifies as a regular exporter.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Clarifications from the Internal Revenue Service By circular no. 5\/E\/2022 the Internal Revenue Service provided clarification regarding international transportation services performed by sub-carriers and the effective date of the new provisions. Specifically, non-taxability is limited to territorially relevant transactions in Italy and does not extend to relationships between carriers, transport agents and sub-carriers. The clarifications […]<\/p>\n","protected":false},"author":2,"featured_media":2462,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[67],"tags":[],"class_list":["post-2699","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-transportation"],"_links":{"self":[{"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/posts\/2699","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/comments?post=2699"}],"version-history":[{"count":0,"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/posts\/2699\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/media\/2462"}],"wp:attachment":[{"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/media?parent=2699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/categories?post=2699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/en\/wp-json\/wp\/v2\/tags?post=2699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}