For VAT purposes, indirect e-commerce operations are similar to mail order sales and, therefore, are not subject to the obligation to issue an invoice, as provided for in Article 22 of the Presidential Decree. n. 633 of 1972, nor to the obligation of certification by issuing the receipt or tax receipt pursuant to Article 2, letter oo), of the Presidential Decree 21 December 1996, n. 696. The customer who intends to request an invoice or tax receipt must do so at the time of purchasing the goods or in any case on the same day. The requested tax document will be sent via email to the email address provided by the customer or, in his absence, to the email address of the PayPal account. It is restricted that the company operates on a flat rate basis and therefore we are exempt from paying VAT.
eBay