Deliveries to countries outside the EU
For exports to countries outside the EU no Italian VAT is charged, however, the consignee must (whether business or private customer) to pay the import tax applicable in each case in the home country (equivalent to the VAT rate) plus a small expenses fee of the freight forwarder (in Switzerland, for example circa 60 CHF). Any applicable customs fees must be paid by the recipient.
Delivery to EU countries
Upon delivery to EU countries it is very important, whether the customer is a company or a private customer. Upon delivery to private customers Italian VAT is always calculated. For delivery to a company Italian VAT is not only calculated if the company indicating its valid VAT registration number when ordering.