International VAT Consultancy

International VAT & Cross-Border Taxation

Professional International VAT Advisory Services

FDT Consulting provides specialised advisory services in International VAT, cross-border taxation and VAT compliance, supporting companies, entrepreneurs and professionals operating in Italy, across the European Union and in non-EU jurisdictions.

As businesses expand internationally, determining the correct VAT treatment of cross-border transactions becomes increasingly important. Proper analysis of the Place of Supply, the nature of the transaction and the status of the parties involved is essential to prevent double taxation, non-taxation and compliance risks.

FDT Consulting assists clients in identifying the appropriate VAT treatment and implementing efficient compliance procedures for their international activities.

International B2B and B2C Transactions

We provide professional assistance with the VAT treatment of international transactions, including:

B2B – Business-to-Business transactions
B2C – Business-to-Consumer transactions
application of the Reverse Charge mechanism
determination of the Place of Supply
international supplies of services
intra-EU and extra-EU transactions
digital services and software
distance sales
international e-commerce transactions

For B2B transactions, the Reverse Charge mechanism may transfer the responsibility for accounting for VAT from the supplier to the business customer in the destination country.

For B2C transactions, VAT treatment is generally connected to the destination principle and the applicable rules in the consumer's country.

EU VAT Compliance – OSS and IOSS

FDT Consulting assists businesses engaged in cross-border sales with the application of the European VAT simplification regimes.

OSS – One Stop Shop

The One Stop Shop (OSS) allows eligible businesses to report and pay VAT relating to certain cross-border B2C transactions within the European Union through a single Member State.

IOSS – Import One Stop Shop

The Import One Stop Shop (IOSS) provides a simplified VAT framework for qualifying distance sales of imported goods to consumers within the European Union.

These systems can significantly reduce the administrative burden associated with multiple VAT registrations and reporting obligations.

E-Commerce and Digital Services

International e-commerce and digital activities present increasingly complex VAT challenges.

FDT Consulting provides assistance to:

e-commerce businesses;
companies selling products internationally;
online marketplaces and marketplace sellers;
software and digital service providers;
foreign companies supplying goods or services to Italian customers;
Italian businesses expanding into foreign markets.

The VAT treatment is analysed according to the type of transaction, the customer's country, the B2B or B2C status of the customer and any potential VAT registration requirements in the relevant jurisdiction.

VAT Registration and International Compliance

Businesses operating internationally may be required to obtain a VAT registration in another country depending on the structure and nature of their activities.

FDT Consulting can assist businesses in assessing their VAT position and identifying potential registration and reporting obligations.

Particular attention is given to monitoring international transactions and VAT compliance requirements, helping companies identify potential obligations before they create tax or operational risks.

Imports, Exports and International Trade

International VAT is closely connected with customs and international trade regulations.

FDT Consulting provides advisory services concerning:

Import VAT
export VAT treatment
customs duties
international movement of goods
VAT and customs procedures
Incoterms, including DDP and DAP
documentation supporting VAT treatment of exports
coordination between VAT and international supply-chain procedures.

Goods entering a new tax jurisdiction may be subject to import VAT and customs duties, while exports may qualify for VAT zero-rating or exemption when the required evidence and conditions are satisfied.

E-Invoicing and Real-Time VAT Reporting

Tax authorities around the world are increasingly adopting digital VAT reporting systems.

Businesses operating internationally therefore need to consider requirements relating to:

E-Invoicing • Real-Time Reporting • Continuous Transaction Controls (CTCs) • Digital VAT Compliance

FDT Consulting assists companies in analysing these requirements and adapting their administrative and accounting procedures to the applicable regulatory framework.

Cross-Border VAT Risk Assessment

International VAT compliance should be addressed before entering a new market or restructuring an international supply chain.

FDT Consulting supports businesses with a proactive approach to VAT mapping and cross-border tax analysis, aimed at identifying potential risks and ensuring efficient international operations.

Periodic review of international supply chains can also help businesses adapt to evolving VAT, customs and digital reporting requirements.

One Professional Partner for International VAT

International VAT compliance is no longer simply a domestic tax matter. Businesses operating across multiple jurisdictions need a coordinated approach covering:

VAT • Cross-Border Taxation • E-Commerce • E-Invoicing • Customs • Imports • Exports • International Tax Compliance

FDT Consulting supports Italian and international businesses in understanding and managing their VAT obligations while expanding into global markets.

FDT Consulting

International VAT | Cross-Border Taxation | VAT Compliance | E-Commerce | International Trade

Professional tax advisory services for Italian and international businesses operating across borders.

Contact FDT Consulting for a preliminary assessment of the VAT and tax implications of your international operations.