Self-invoice for eBay fees - which tax rate should be used?

Question

Hello,I am a professional seller (S.R.L.) who sells to private customers in Italy, and I have a question about the self-invoice for the commissions and monthly subscription. In the Tax Invoice, the wording "Reverse Charge" appears. However, I have not found any precise information on the VAT rate to apply.I read that PayPal, which like eBay is not an Italian company, falls under art. 10 DPR 633/72 (exempt) because it is considered a payment institution. So in this case the self-invoice...

sika700 · Accepted Answer

Hello,since the self-invoice is used to pay taxes in Italy, the VAT rate is the Italian one, namely 22%. Kind regards.