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Batter Fly srl adheres to the new OSS (One Stop Shop) regime which entered into force on 1 July 2021, created for operators who sell goods or services to private consumers (B2C) beyond the threshold of 10,000 euros within the European Union.
Starting July the 1st 2021, Batter Fly srl applies VAT based on the country of destination of the private consumer within the European Union.
We do not charge VAT when a valid EU VAT number is provided by companies within the European Union (excluding Italy).
It is therefore very important to select your country of destination, from the drop-down menu at the top left, to be sure that the correct VAT included amount is displayed.
The Legislative Decree no. 83/2021 transposes Articles 2 and 3 of Directive 2017/2455 / EU, as well as Directive 2019/1995 / EU into Italian law. These provisions fall within the category of measures aimed at reformulating the VAT regulations on electronic commerce, with the aim of facilitating cross-border transactions, combating fraud and ensuring a level playing field for companies in the EU with companies from third countries.
With the adoption of the OSS VAT regime, Italy implements the so-called "VAT e-commerce package", which is a priority within the broader Digital Single Market Strategy and one of the pillars of the global VAT reform represented by the European Commission in the 2016 VAT action plan.
For more information visit European Union website.