In order to comply with indications coming from the European Union, which started an infringement procedure against Italy, domestic legislation has been amended to explicitly provide that services ancillary to non-commercial small shipments are considered for VAT purposes as non-taxable international services or related to international exchanges in case the considerations of the ancillary services are included in the taxable basis, even if not subject to VAT (Article 12 of European Law n. 115/2015 of 29 July 2015, which modified Article 9 of Presidential Decree n. 633/1972 (Italian VAT Law).

Moreover, the introduction of goods subjected to the usual processing or handling operations, into the territory of the State is not regarded as Intra-Community acquisition if the goods are subsequently transported or dispatched to the customer, taxable person or to the Member State of origin (Article 38 of Legislative Decree n. 331/1993 relating to Intra-Community acquisition). The previous version of the same paragraph provided the same VAT regime also in the case in which the goods were transported or dispatched to the customer in another Member State or outside the territory of the Community. In the same sense also, Article 41 of the L. D. n. 331/1993 relating to non-taxable Intra-Community sales has been modified.