{"id":6912,"date":"2024-09-24T18:00:49","date_gmt":"2024-09-24T16:00:49","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=6912"},"modified":"2024-09-24T18:22:36","modified_gmt":"2024-09-24T16:22:36","slug":"memorandum-n-38-sept-24-2024-proof-of-delivery-of-goods-within-the-eu","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2024\/memorandum-n-38-sept-24-2024-proof-of-delivery-of-goods-within-the-eu\/","title":{"rendered":"Memorandum N. 38 Sept. 24, 2024 Proof of delivery of goods within the EU"},"content":{"rendered":"<p><strong>PREMISE<\/strong><\/p>\n<p>Pursuant to Article 41(1)(a) of DL No. 331\/93, supplies of goods made by Italian traders to EU traders are considered non-taxable VAT transactions because the taxation regime in the EU state of destination of the goods is applicable to them.<\/p>\n<p>For the transaction to be considered \u201cintra-EU,\u201d the following requirements must be met:<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2024\/09\/38-2024-SGBPartners-Proof-of-delivery-of-goods-within-the-EU-1.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PREMISE Pursuant to Article 41(1)(a) of DL No. 331\/93, supplies of goods made by Italian traders to EU traders are considered non-taxable VAT transactions because the taxation regime in the EU state of destination of the goods is applicable to them. For the transaction to be considered \u201cintra-EU,\u201d the following requirements must be met: &nbsp;&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6912"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=6912"}],"version-history":[{"count":3,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6912\/revisions"}],"predecessor-version":[{"id":6917,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6912\/revisions\/6917"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=6912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=6912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=6912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}