Module 124 min2913 wordsFree — no account
Selling and buying goods inside and outside the EU: supplies, acquisitions, exports
Dated official sources, and the contents this module links to · 1 section
Official sources
- Official Gazette — Decree-Law 331/1993, article 41 (zero-rated intra-community supplies), version 13, last non-empty version before repeal — verified on September 25, 2026
- Official Gazette — Decree-Law 331/1993, article 46 (invoicing intra-community transactions), version 7 — verified on September 25, 2026
- Official Gazette — Decree-Law 331/1993, article 47 (recording intra-community transactions), version 6 — verified on September 25, 2026
- Official Gazette — Presidential Decree 633/1972, article 8 (export sales), version 15 — verified on September 25, 2026
- Official Gazette — Presidential Decree 633/1972, article 17 (person liable for tax), version 28 — verified on September 25, 2026
- Official Gazette — Legislative Decree 471/1997, article 7 (export-related breaches), version 9 — verified on September 25, 2026
- Official Gazette — Legislative Decree 471/1997, article 7, version 10: repeal by Legislative Decree 173/2024 as amended by Decree-Law 200/2025 — verified on September 25, 2026
- Italian Revenue Agency — VIES inclusion: a condition for intra-community transactions — verified on September 25, 2026
- Official Gazette — Legislative Decree 10/2026 (consolidated VAT code), article 171: applies from 1 January 2027 — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate that applies when zero rating is lost — 22 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Electronic invoicing through the Exchange System
How an electronic invoice is issued and transmitted, including to a foreign customer.
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.