On 3 November 2021, the Italian Revenue Agency issued ruling no. 756 explaining the VAT treatment of the transactions taking place in the post-Brexit period between an Italian permanent establishment and the parent company belonging to the English VAT group.
An Italian branch is providing services to its UK head office. Both offices belonged to a UK VAT group. The company sought IRA’s clarifications for VAT purposes in the post-Brexit circumstances. The Letter No. 756 states the following: