Are customs duties due between Italy and other EU countries?
Generally, no. Union goods transported from one EU country to another are not subject to internal customs duties. VAT treatment, the buyer’s VIES status, the invoice and evidence that the goods reached another Member State still need to be established. Special VAT territories, non-Union goods and non-EU destinations require a separate assessment.
Which baseline applies to the goods route?
The physical destination, the buyer’s VAT status and the status of the goods work together. This table is an initial guide, not a final tax classification.
| Route | VAT baseline | Customs | Verify |
|---|---|---|---|
| Italy → Italian business | An Italian VAT invoice normally applies unless a specific scheme or exception is relevant. | No internal customs movement. | Billing details, VAT rate or scheme and delivery address. |
| Italy → VAT-registered business in another EU country | The supplier generally does not charge Italian VAT where the EU number is valid and the goods move to the other Member State; the buyer accounts for the acquisition in the destination country. | No internal duty for Union goods. | VIES, destination, invoice and transport evidence; exceptions may apply. |
| Italy → EU business without a valid VIES result | The supplier should usually charge VAT in its own country until the relevant conditions are met. | An invalid VIES result does not itself create an internal customs duty. | Reason for the VIES result, tax status and professional advice. |
| Non-EU, special territory or non-Union goods | Import/export VAT and special rules may apply. | Declarations, duties and customs documents may be required. | Exact territory, goods status, importer, origin and delivery terms. |
Documents to prepare and retain
What is mandatory depends on the transaction. The checklist therefore separates central records, commercially useful records and documents that apply only in specific cases.
Legal and VAT details of both parties
CoreCompany names, addresses, countries and VAT numbers for supplier and buyer, consistent with the invoice and destination.
Retained VIES result
CoreCheck the EU number close to the transaction date and keep the result; clarify an invalid result before applying cross-border treatment.
Quotation and order confirmation
CoreReferences, quantity, price, currency, VAT, freight, destination, purchasing mode and validity confirmed in writing.
VAT invoice
CoreTax document containing identities, VAT numbers, description and quantity, dates, prices and the applicable VAT treatment.
Packing list matched to the goods
RecommendedPackages, references, quantities and weights used to reconcile quotation, invoice, shipment and receipt; it is not always a standalone tax requirement.
Dispatch and delivery evidence
CoreSigned CMR, bill of lading, airfreight or carrier invoice, receipt or other evidence consistent with the actual route.
Payment evidence and adjustments
RecommendedKeep payment records, credit or debit notes and communications that change quantity, price or delivery.
Customs or Intrastat records
ConditionalOnly where applicable: import/export documents for external borders or an Intrastat statistical obligation above national thresholds.
How to use VIES without misreading it
VIES is a European Commission search engine that queries national databases. A valid result confirms registration for cross-border EU trade at the time of the check; it does not by itself prove that goods were transported.
- 01
Enter the buyer’s country and VAT number in the official VIES tool.
- 02
Check that the declared details are consistent with the company and billing address.
- 03
Retain the date and result in case of a tax audit.
- 04
If the result is invalid or the service is unavailable, do not force the treatment: clarify it with the relevant tax administration.
What to check on the invoice
EU rules normally require an invoice for most B2B supplies. Details vary by case and Member State, but a full invoice supports at least these checks.
- Issue date and unique sequential number
- Full names and addresses of supplier and customer
- Supplier and customer VAT numbers where relevant
- Description and quantity of goods
- Transaction date if different from the invoice date
- Net unit price, discounts and taxable amount
- VAT rate and amount or reference to the applicable exemption
- Specific wording where the customer must account for the tax
Who provides which information?
Correct treatment depends on consistent information from supplier, buyer and carrier. No one party can replace missing evidence from the others.
TRA-COM SRLS
- Confirms references, quantities and commercial terms
- Issues the quotation and invoice with the applied treatment
- Connects available records to the actual shipment
Professional buyer
- Provides correct legal details, VAT number and destination
- Checks VIES and accounting duties in its own country
- Retains records and reports discrepancies on receipt
Carrier or logistics provider
- Identifies consignor, consignee and route
- Issues the applicable transport record
- Provides delivery evidence or recorded exceptions
Is Intrastat required for every order?
No. Intrastat is a statistical obligation for certain operators above national thresholds or within the applicable rules; it is not a document automatically attached to every package. Buyer and supplier separately check with their advisers whether a declaration is required and which party must file it.
Official European Union sources
These sources support the general rules on this page. National authorities, professional advisers and the records for the individual transaction remain decisive for their practical application.
- EU Customs UnionNo internal duties on goods moving between EU countries and controls at external borders.
- Cross-border VATGeneral rules for B2B sales and purchases of goods between EU countries.
- VIES verificationEU VAT-number status, invalid-result causes and retaining the check.
- EU VAT invoicing rulesWhen an invoice is required and the information normally included.
- Transport evidence — Article 45aDocument categories accepted by the EU regulation as evidence of intra-EU transport.
- Eurostat — Intrastat systemThreshold-based statistical reporting, separate from ordinary shipment records.
Scope of this checklist
This page is general information for qualifying a B2B enquiry. It does not determine final tax treatment, replace an accountant or customs adviser, or amend the quotation, invoice or mandatory law. Chain transactions, warehouses, triangulation, special territories and non-Union goods require specific analysis.
Questions about EU VAT and documents
- Does a French, Spanish or German buyer pay customs duty when buying from Italy?
- Generally not when Union goods move between EU countries. VAT, VIES, the invoice and transport evidence still need to be checked.
- Is an invoice without VAT always correct between two EU businesses?
- No. A valid EU VAT number, movement of goods to another Member State and the other applicable conditions are generally required. Exceptions and national rules can change the treatment.
- What if VIES shows an invalid result?
- Do not automatically treat the business as nonexistent. The number may not be activated for intra-EU transactions or registration may be incomplete. The buyer should clarify this with its tax authority before invoicing.
- Are a packing list and CMR the same document?
- No. A packing list normally describes packages and contents; a CMR records international road transport. The required evidence depends on the carrier, route and tax treatment.
- Does ItaModaStock decide how the buyer records VAT locally?
- No. TRA-COM SRLS confirms the treatment applied on its invoice. The buyer remains responsible for accounting and reporting in its own country with its adviser.