VAT on Domestic and Cross‑Border Transactions
VAT rules applicable to domestic and cross‑border transactions are characterised by complex provisions on territoriality, taxability, rates and special schemes. Ciani Partners assists companies in correctly applying VAT to supplies of goods, services, intra‑EU transactions and dealings with foreign counterparties.
- Analysis of VAT territoriality for domestic, intra‑EU and extra‑EU transactions, verifying whether operations are taxable or exempt.
- Advice on intra‑EU supplies, acquisitions, triangular transactions and chain operations, including correct handling of identification codes, VIES registrations and transport evidence.
- Assessment of special VAT schemes for specific sectors or transaction types, and analysis of their impact on cash flows and compliance obligations.
- Review of VAT obligations (returns, communications, invoicing, ledgers) to reduce the risk of errors and challenges by tax authorities.
Customs Duties, Excise and Customs Management
Proper management of customs duties, excise and customs obligations is essential to avoid issues during inspections and to optimise logistics and financial flows linked to international movement of goods. Ciani Partners assists companies in selecting customs classifications, determining customs value and handling authorised regimes.
- Advice on customs classification of goods, choosing appropriate codes and analysing implications for duties and controls.
- Assessment of customs value and valuation methods, with attention to intra‑group relationships, ancillary components and impacts on duty charges.
- Assistance in managing special customs regimes (e.g. customs warehouses, inward/outward processing, suspensive regimes) and related authorisations.
- Support on excise duties and other indirect taxes on specific product categories, including management of dedicated flows and controls.
Compliance, Audits and Disputes on VAT and Customs
Inspections by tax and customs authorities on VAT, duties and excise can have significant impact on liquidity, reputation and business operations. Ciani Partners assists companies in setting up compliance safeguards and managing audits and disputes relating to indirect taxation and customs.
- Design of internal processes and controls for managing VAT and customs obligations, integrated with ERP systems, logistics platforms and administrative procedures.
- Assistance during tax and customs audits, including analysis of findings, preparation of written submissions and consideration of pre‑litigation solutions.
- Handling of disputes on VAT, duties and excise, from administrative stages through to court proceedings.
- Definition of strategies to adapt operational processes and supply chains to reduce the risk of future challenges on VAT and customs.