VAT REGIME
FOR INTERNATIONAL
CUSTOMERS
Buying from DroneBase from abroad? Find out when the 22% Italian VAT does not apply to your order and what the requirements are to qualify for the exemption — for both EU and non-EU businesses.
FIND YOUR
CASE
Four distinct scenarios: find out which one applies to your purchase based on your location and tax status.
The sale is VAT-exempt under Art. 41 DL 331/93: reverse charge mechanism applies. VAT is not charged on the invoice; it is the customer's responsibility to account for it in their own country according to local rules.
All three conditions must be met to qualify for the exemption:
- VAT number verified and active on the European VIES portal
- Delivery to another EU Member State
- Buyer is a VAT-registered taxable person in their country
Check your VAT number at: ec.europa.eu/taxation_customs/vies
Enter your company name, EU address and VAT number in the billing details section. We will automatically verify your VIES registration before issuing the invoice with the correct VAT-exempt wording.
The sale is non-taxable under Art. 8 DPR 633/72 (export). The invoice is issued without Italian VAT. The customer is responsible for any customs duties and local taxes applicable in the destination country.
Conditions required to apply the VAT exemption:
- Business tax identification number (or equivalent) of the destination country
- Delivery destination outside the European Union
- Export customs documentation
DroneBase provides all customs documentation required for shipment
For private customers — both EU and non-EU residents — 22% Italian VAT is applied on the invoice. Exemption cannot be requested without a valid business VAT number registered in VIES (for EU) or without business documentation (for non-EU).
VIES
REGISTRATION
VIES (VAT Information Exchange System) is the European database that certifies VAT numbers authorised for intra-EU transactions. Without VIES registration, 22% Italian VAT will be charged.
What is VIES
The VAT Information Exchange System is the European Union's information system that allows verification of a VAT number's validity for intra-EU transactions. A VAT number may be valid in its home country but not registered in VIES: in this case, for Italian VAT purposes, the customer is treated as a private individual and 22% VAT is charged on the invoice.
Free and immediate check at ec.europa.eu/taxation_customs/vies
How to register in VIES
If your VAT number is not registered in VIES, you must submit a registration request to your local tax authority. In many EU countries, it is sufficient to notify your national tax agency or equivalent. Activation times vary from country to country.
HOW THE
PURCHASE WORKS
From verifying requirements to shipping: the step-by-step process for purchasing VAT-free from DroneBase.
Process in 4 steps
The process is straightforward: enter the correct business details at checkout, we verify the requirements and issue the invoice with the applicable VAT treatment. For non-EU orders, we also handle the customs documentation required for shipment.
Tracked Shipping with International Courier
Questions? Contact us before ordering — we will confirm the applicable regime
PRACTICAL
EXAMPLES
Concrete cases to immediately understand which VAT regime applies to your order.
Qualified B2B = VAT 0% · Private customers & unqualified B2B = VAT 22%
