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Italian VAT on cross-border trade: EU and non-EU

When a sale to a business in another EU country is zero-rated and on which two conditions; how to invoice and record it, how to self-account on an EU supplier's invoice, and what changes for exports and for sales to consumers. Then services: where they are supplied, who pays the tax, which note goes on the invoice, the VIES database and the Intrastat returns. Two modules with case studies, 2026 rules.

Intermediate2 modules44 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Selling abroad with Italian VAT· Step 1 of 9· Next step: Regular exporters and the VAT-free purchase ceiling

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Recognise when a sale of goods to another Member State is a zero-rated intra-community supply
  • Apply the two conditions the law attaches to zero rating: the buyer's VAT number and the recapitulative return
  • Issue and record the invoice for an intra-community supply on time
  • Self-account on an invoice received from a supplier established in the EU and record it
  • Tell an export outside the EU apart from an intra-community supply, and know what proof it needs
  • Work out where a service exchanged with a foreign customer or supplier is supplied
  • Choose the right note on the invoice: reverse charge, outside the scope, self-billing
  • Account for tax on a service bought from a non-resident supplier
  • Join the VIES database, stay in it, and know why you can be removed
  • Determine how often Intrastat returns are due and by when

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 124 minFree — no accountSelling and buying goods inside and outside the EU: supplies, acquisitions, exportsWhat you will be able to do
    • Recognise when a sale of goods to another Member State is a zero-rated intra-community supply
    • Apply the two conditions the law attaches to zero rating: the buyer's VAT number and the recapitulative return
    • Issue and record the invoice for an intra-community supply on time
    • Self-account on an invoice received from a supplier established in the EU and record it
    • Tell an export outside the EU apart from an intra-community supply, and know what proof it needs
    Read this module
  2. Module 220 minFree — no accountCross-border services, the VIES database and Intrastat returnsWhat you will be able to do
    • Work out where a service exchanged with a foreign customer or supplier is supplied
    • Choose the right note on the invoice: reverse charge, outside the scope, self-billing
    • Account for tax on a service bought from a non-resident supplier
    • Join the VIES database, stay in it, and know why you can be removed
    • Determine how often Intrastat returns are due and by when
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (5)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

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The courses that follow on from this one.

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This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.