Zero Rate Invoice

Our Chinese manufacturer is supplying the goods directly to our Italian Customer. As a business based in the UK can we zero rate our invoice to our Italian customer for the goods being supplied and how does this work with evidence.

Who is responsible (importer of record) for paying the import duty and import VAT when the goods arrive in Italy? It will either by you or the Italian customer. The Incoterms will likely determine who is on the hook for the import duty/VAT. As the goods are not in the UK at time of sale then the sale is not subject to UK VAT, but if you are the importer of record of the goods into Italy, then you may have a requirement to register for VAT in Italy.