10 May 2019
Italy published guidance relating to the VAT treatment of goods sold between the UK and Italy in the event of a no deal Brexit.
This guidance states that in the event of a no-deal scenario, movements of goods between the two countries will no longer be treated as zero-rated intracommunity movements. Instead, they will be treated as exports and imports from and to the EU, and as a result subject to customs inspections, declaration and tariffs.
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