Registration of purchase invoices received from Amazon – Fiscal Focus

How should invoices received by Amazon with Italian VAT number be recorded, also for the purpose of the esterometer?

Purchases on Amazon must be distinguished according to the person issuing the invoice, as the document issued by Amazon EU SARL with an Italian VAT number refers to the sale operation carried out by the Italian permanent establishment of the Luxembourg parent company.

In this case, due to the effect of art. 17, paragraphs 2, 3 and 4, of Presidential Decree no. 633/1972, the debtor of the relative tax is the permanent establishment, which provides for the debiting of the tax using the document type “TD01”.

On the other hand, the situation that occurs in the case in question is different, in which the invoice is issued by the Italian VAT number of Amazon Business Germany, which does not correspond to a permanent establishment, but only to a direct identification pursuant to art. 35-ter of Presidential Decree no. 633/1972 or to a tax representative, pursuant to art. 17, paragraph 3, of the same DPR n. 633/1972.

In this case, the supplier is understood to be established in Germany and identified for VAT purposes in Italy.

From art. 17, paragraph 2, of Presidential Decree no. 633/1972 it is clear that the payer of the tax is the Italian customer, who is required to apply the reverse charge mechanism, in this case the integration and registration procedure referred to in Articles 46 and 47 of Legislative Decree no. 331/1993.

Therefore, the fact that the supplier established abroad is identified in Italy does not preclude the transfer of the tax obligation to the Italian customer.

In light of the indications of the administrative practice, the document issued with the Italian VAT number of the non-resident supplier is to be considered not relevant as an invoice for VAT purposes and, therefore, the invoice issued directly by the foreign supplier must be requested in its place.

In this sense, resolution no. 21 / E / 2015, which – after reiterating that the tax relating to territorially relevant transactions in Italy, carried out by a foreign supplier towards an Italian customer, is paid by the latter through the reverse charge system also if the non-resident supplier is identified for VAT purposes in Italy – has specified that, if the invoice is made out to the Italian VAT number rather than the foreign one of the supplier, the domestic customer must apply the regularization procedure provided for by art. 46, paragraph 5, of Legislative Decree no. 331/1993, i.e. the issue of a self-invoice by the 15th day of the third month following the one in which the transaction was carried out, to be registered within the issue deadline and with reference to the previous month, as established by art. . 47, paragraph 1, of Legislative Decree no. 331/1993.

The fact that the invoice subject to integration must be made out to the VAT number of the non-resident supplier is consistent with art. 21, paragraph 6-bis, lett. a), of Presidential Decree no. 633/1972, which for a similar operation, carried out by the Italian supplier against the taxable customer established in the Member State in which the transfer is considered carried out, requires that the invoice be issued by the Italian supplier – and, therefore, headed to his Italian VAT number – with the words “reverse charge”.

As specified by circular no. 26 / E / 2022, the integration / self-billing obligations, on the one hand, and data transmission through XML files with document code TD17, TD18 and TD19, on the other hand, are autonomous, but a single fulfillment can satisfy both .

In fact, it is possible to fulfill the integration / self-billing obligation by transmitting data via XML files using the document types TD17, TD18 and TD19, but the integration of the invoice received or the issuance of the self-invoice could also take place in analog form. , in which case it becomes mandatory to provide the communication referred to in art. 1, paragraph 3-bis, of the Legislative Decree n. 127/2015.

In summary, in the case in question, if the Italian customer integrates the invoice in analog mode, he must transmit the transaction data to the Exchange System with document type TD19 (for goods) or TD17 (for services) to fulfill the obligation of the esterometer.

If, on the other hand, he carries out the reverse charge by transmitting the document type TD19 or TD17 to the Exchange System, he is no longer required to communicate the transaction data for the purpose of the esterometer.

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About Eric Wilson

The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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