The Purchase invoices (goods and services) received from non-resident vendors and for which have not been issued customs invoices must be declared to Italian Tax Office (Agenzia delle Entrate) through the declaration "Telematics data transmission of cross-border transactions" (https://www.agenziaentrate.gov.it/wps/wcm/connect/a8316033-6124-4667-99d8-ed143dc72c20/Provvedimento_30042018+.pdf?MOD=AJPERES&CACHEID=a8316033-6124-4667-99d8-ed143dc72c20 - point 9)
Opened Alert ID 40982