VAT and Customs
02 — Areas of expertise
Where a border becomes a technical problem.
An operation that crosses a border changes its nature. The place of taxation changes, so do documentary obligations and the parties responsible for compliance — and so does the kind of mistake that can be made. It is rarely a matter of applying the wrong rate; far more often, the operation was mischaracterised from the outset.
This is an area where correcting afterwards always costs more than checking beforehand.
Where I work
- VAT characterisation of transactions: domestic, intra-EU and outside the European Union
- Place of supply of services
- Registration and fiscal representation obligations for foreign entities in Italy
- Import and export operations: customs aspects and their coordination with tax treatment
- Classification of goods, origin and customs value
- Customs audits and disputes
How I work
The tax side and the customs side of the same operation are often handled by different people who never speak to each other. That is where most problems originate. What I bring is keeping both dimensions together from the moment the operation is designed — something I learned working inside a freight forwarding company, where the consequences of a mistake are visible in the yard before they reach the accounts.