Transfers within the EU

Everything you need to know about transfers within the EU: requirements, documents and regulations.

Cessioni Intracomunitarie

Everythging about transfers within the EU

On 1st January 2020 the EU Regulation 1912/18 entered into force and Article 45-bis provides a list of documents considered suitable to prove the transport or dispatch of goods to another Member State.


In Italy, the Agenzia delle Entrate, with the Answer 100/2019, has acknowledged the indications provided by the above mentioned European Regulation.

A relevant element is the proof of the transport of the goods in the EU Member State of destination in order to support the non-taxable regime and to prevent the risk of frauds: therefore, it is necessary to improve the efficiency of the processes of management and storage of documents constituting evidence.


In this section you will find a series of contents dedicated to the world of transfers within the EU that will help you to better understand the regulations and the possible opportunities that lie behind this obligation.

To help you we have created a space dedicated to all the Frequently Asked Questions on the main doubts related to the topic of transfers within the EU.