EM GROUPS IT as an online seller, is not required to issue an invoice (tax receipt) to a consumer who does not have a VAT number, second l’ art. 22 DPR n. 633/72 e l’ art. 2, lett. oo DPR 696/96 and as confirmed by the ris. n. 274/E of November 5, 2009 of the Italian Revenue Agency.
The holders of a VAT number can request an invoice by contacting us by email immediately after payment.
EM GROUPS IT is not subject to the payment of the VAT in accordance art. 1, commi da 54 a 89 of the Law n. 190/2014 not subject to withholding tax pursuant to comma 67 of the Law n. 190/2014 – Regime forfetario
EM GROUPS IT is registered in VIES for intra-EU sales.