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The services supplied by GME S.p.A. shall mean supplies of services and the chargeability of VAT on the related fees shall depend on the place where the customer has established his/her/its business, as per article 44 of Directive 2006/112/EC.
Therefore, GME shall issue an invoice with VAT at the standard rate if the customer has established his/her/its business in Italy, and without VAT, if the customer qualifies as "esportatore abituale" (Italian exporter on a permanent basis) under article 8, para. 1, lett. c of the Decree of the President of the Italian Republic No. 633/72.
Conversely, GME shall issue an invoice without VAT to EU customers who/which are taxable persons in their own countries. In this case, the reverse charge shall be applied by the customer.
In the case of a non-EU taxable persons, GME shall issue an invoice without VAT.
P-Logistics Participants established in Italy subject to the "split payment" System, pursuant to art. 17-ter of the Decree of the President of the Italian Republic No. 633/1972, should send to GME a self-declaration certifying their status.
GME's VAT codes
V1 = supply subject to VAT at the standard rate
V3 = supply to the so-called "esportatori abituali" (Italian exporters on a permanent basis) not subject to VAT as per art. 8 of the Decree of the President of the Italian Republic No. 633/72
V8 = supply not subject to VAT Art. 7ter of the Decree of the President of the Italian Republic No. 633/72 - Art. 44 Dir. 2006/112/EC - EU reverse charge
VC = supply not subject to VAT Art. 7ter of the Decree of the President of the Italian Republic No. 633/72 - Art. 44 Dir. 2006/112/EC - non-EU reverse charge
VE = supply to PA subject to VAT at the standard rate - Split payment
VX = supply to non-PA subject to VAT at the standard rate - Split payment
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