Marie-Hélène Hayles wrote:
I issue invoices to British clients. Essentially, you need the company's name, address and VAT registration number in order to issue invoices not subject to VAT (you need to write Operazione fuori campo IVA secondo art. 7, comma 4, lett. D, DPR 633, 20/10/1972 on the invoice).
As far as I know, if the client is not VAT-registered, then you will have to charge VAT, but I've never been in that situation so can't say for sure.
I think that the basic rule is that cross-border but within the EU business services (i.e. translation transactions here) fall outside the scope of VAT.
Obviously, having a VAT number is a pretty good indication that you are a business, but not having one doesn't mean you're not, especially in the UK where the VAT reg. threshold is pretty high.
Equally, I could appreciate that it could be a problem getting the Italian tax people to accept that it WAS a business transaction if they are unaware of/unfamiliar with our high threshold.
So, if you issued ME with an invoice that included VAT, I wouldn't accept it. However, as just outlined, I would appreciate that I might have to provide you with oodles of other info in case the Italian authorities ever asked
If the translation was for a private consumer, as it were, I think that you do charge VAT.