Calotta Spinterogeno Fiat 500 D-F-L

VAT Rate Applicability Regulation (22%)

The mandatory Tax (IVA) of 22% is applied in the following situations (customs fees may be applied):

• The customer invoices in Italy
• The customer invoices in a country member of the European Union (CEE) and is a person
• The customer invoices in a country member of the European Union (CEE) and is a company that owns a VAT number not registered to the VIES

The mandatory Tax (IVA) of 22 % isn’t applied in the following cases:

• The customer invoices in a country member of the European Union (CEE) and is a company that owns a VAT number that is registered to the VIES
• The customer invoices in a country outside of the European Union (CEE)
• The customer invoices from the United Kingdom (UK)