VAT on Invoice for Services from Abroad

Finance, Taxes, Banking, Insurance and Retirement
1
Hello!

I used a consultant for some services in Italy.

In their invoices, it includes VAT.

Is this correct?

I was under the assumption that physical people were not subject to VAT for services abroad, but I cannot find the legislation of reference.

Thanks!

2

He probably works for a company, quite likely his own company that is VAT registered.

The service was in Italy, the consultant was in Italy, he charges Italian VAT

3
VAT is payable where the service is provided in accordance with the laws of that state. So almost certainly correct.