Those who carry out Intra-EC supplies of goods and services are reminded to take the utmost care when invoicing. First of all, it must always be checked for each transaction whether the following applies BOTH the following conditions:
that the customer has a VAT number in an EC country, obviously other than Italy, and is registered in the VIES.
If neither of these conditions is met, the transaction must be subject to VAT in Italy.
It is then specified that, in the case of supplies of goods within the EC:
- the goods must always be accompanied by the CMR (international consignment note), in order to avoid problems with the tax authorities, both during transport and after transport, during inspection or tax audit;
- it is absolutely recommended to receive payment for such transfers exclusively via the banking or postal system and of absolutely avoid receiving payments in cash.
Those who carry out Intra-EC transactions are advised to file, in view of possible future checks by the Inland Revenue Agency, a file consisting of for each operation by:
- sales invoice;
- CMR;
- copy of the page of the bank statement showing the collection;
- possible DDT;
- any receipt from the carrier or transporter;
- any declaration by the purchaser that the goods have been delivered;
- any declaration by the purchaser that the invoice has been paid;
- other bank documentation showing that the price was collected.
The documents referred to in points 1, 2 and 3 are indispensablewhile the documents referred to in points 4, 5, 6, 7 and 8 are useful, but not indispensable.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.