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Tax Pills

  • Vat e-commerce changes on cross-border business to consumer (B2C) defined in Italy by a Revenue Agency Decision

    vendite a distanza

    From 1 July 2021, both the new OSS and IOSS Vat regimes have been fully implemented. Therefore, businesses operating in Italy with direct to consumer channels, or B2C, will be able to send required accounting and reporting details to the Italian Revenue Agency through these two new online channels.
    OSS and IOSS, in details – Indeed, following the Decision of the Director of the Revenue Agency of 25 June both guidance relating the new regimes have been clarified. Particularly, the OSS applies to cross-border supplies of telecommunications, broadcast and electronically supplied (TBE) services B2C within the EU, previously covered by MOSS; all other cross-border supplies of services B2C within the EU; all intra-EU B2C distance sales of goods. Under the OSS, a subsequent supply of goods or services by the supplier is subject to VAT at the appropriate rate applicable in the Member State where the consumer is located. The VAT payable in each Member State should be remitted through calendar quarterly OSS VAT returns which are required to be filed in the Member State of Identification. As a result of the OSS, VAT registrations and associated periodic VAT obligations held due to breaching distance selling of goods thresholds across the EU should no longer be required. Furtherly, where goods are imported from a non-EU jurisdiction, suppliers are entitled to use the new Import One Stop Shop (IOSS) scheme. The IOSS only applies to consignments of goods with an intrinsic value not exceeding €150 and the current low value consignment VAT relief of €22, which permitted the VAT free import of goods below this value, has been abolished. Under the IOSS scheme goods can now be imported exempt from VAT and the subsequent supply of goods by the suppliers is subject to VAT at the appropriate rate applicable in the Member State where the consumer is located. The VAT should be remitted through monthly IOSS VAT returns which are required to be filed in the Member State of Identification. It’s important to point out that either the OSS or the IOSS are not mandatory. However, if suppliers do not avail of this scheme it could mean that they would be required to register in a multiple of EU jurisdictions.
    Advantages for interested parties – Companies that sell goods and provide services to final consumers throughout the EU, via electronic interfaces, will be able to benefit from the following advantages: to have only the Italian VAT number, for all sales of goods and services of services eligible for purchasers located in all other 26 Member States; declare VAT in Italy, through a single electronic declaration and make a single payment of the VAT due on all sales of goods and services; interface with the Italian Revenue Agency alone, even if sales take place throughout the EU.
    Info-point on the Revenue website – The telematics functions that allow taxable, resident and non-resident subjects who intend to join the special OSS and IOSS regimes, to register, as well as further information on the individual regimes, are already available from 1 April 2021 on the website; within the sections: optional OSS and IOSS regimes.
    Stefano Latini

  • Guidance on health insurance card, the English version is also online


    The current pandemic has inevitably put under pressure our Healthcare System. Being the Health Insurance Card a primary personal key-tool to access Italian health services guaranteed to all citizens by Constitution (Article 32), the Italian Revenue Agency has decided to elaborate and publish a new version, in English, of the Guide on the Health Insurance Card, with the aim to ensure that all resident citizens have a quick and easy access to health services. Particularly, as stated by Ernesto Maria Ruffini, Director General of the Revenue Agency, the current publication of the Guide wants to be “….a small gesture towards all citizens to help them to request a duplicate should they need it, and explain what to do when it is lost, damaged or expiring”. Indeed, the new Guide, in its English version, is a further testimony of a growing attention of Italy’s Tax Authority towards foreign citizens presumably in difficulty with our language. Secondly, the Revenue Agency, in its efforts to improve a quicker issuing of all Health Insurance Cards requested, has actively cooperated for important technological developments. For instance, if equipped with a microchip, the health card serves as a National Services Card (CNS), and it allows access to the online services of the Public Administration. Furthermore, if personalized on the backside, it entitles the holder to receive healthcare services in every Member state of the European Union.

    Where to find the new English Guide - That’s why, from today, in the tax guides section of the Revenue official website, "the Agency inform", it will be available to everyone the new English translation of the past published vademecum that describes all the possible uses of the health card and explains, briefly, how to obtain it and what to do in case of loss, theft or deterioration. Is also important to point out that this valuable translation work has been handled by the International Relations office for the exchange of work experience and benchmarking in personnel management. Said that, it’s also useful to underline how the new English instructions can be accessed even on the Agency's YouTube channel, where a video-tutorial dedicated to the topic is already available to citizens.

    Contents, instructions, guidelines and advices - What is it? What do I need it for? What encloses? And if expiring. how to renew it and, above all, how to get it? These are just some examples of the questions to which the Guide provides a vast range of detailed answers. Fundamentally, the vademecum summarizes the functions of the Health Insurance Card, indicates how to get hold of it and what happens when it expires, explains how to ask for a duplicate and shows the solutions to solve many other problematic occurrences that often happen to the holders of this card, ever more essential in the citizen's daily life. The health card, in fact, has evolved and become an irreplaceable document not only to take advantage of national health services or to certify one's tax code, but also because, if activated as a Cns (Ts-Cns), it allows access, in absolute safety and in respect of privacy, to the online services of public administrations.

    How to get the duplicate - There are several reasons (theft, loss, deterioration) for which it becomes necessary to ask for a duplicate. The ways change depending on whether the Health Card is without or with a microchip. In the first case, you can use the appropriate online procedure, without registration, in the Request for duplicate section of the Revenue Agency website, while in the second case, it is necessary to access the reserved area of the Agency's telematic services, which from 1 March 2021 can be visited only by using the following credentials: Spid (Public Digital Identity System), Cie (Electronic Identity Card) or Cns (National Service Charter). In any case, the taxpayer as an alternative to the online procedure. In fact, he can send the application form (model AA4 / 8), completed and signed, to an office of the Agency, via Pec or e-mail, attaching a copy of the identity document. The request can also be sent with the web service of the Health Card System portal. Another chance is to contact any agency office or your local health authority.

    Stefano Latini