Italy Tax Agency Clarifies VAT Regime on Services by U.K. Companies Post-Brexit

The Italian Revenue Agency Nov. 3 posted online Letter No. 756, clarifying the VAT treatment of services between Italian and U.K. companies post-Brexit. An Italian branch provided services to its U.K. head office, both of which belonged to a U.K. VAT group. The company sought clarification as to the VAT treatment of this arrangement. The tax agency clarified that: 1) the U.K. group is recognized for VAT purposes post-Brexit; and 2) the services provided by the Italian branch are relevant for VAT purposes. [Italy, Revenue Agency, 11/03/21]

Reference:
View Letter No. 756/2021. View Index.