ROLL SNC is an Italian manufacturer of industrial packaging solutions for rolls and reels, selling primarily business-to-business across the European Union and worldwide. This page explains how VAT is treated on ROLL orders, at which stage tax amounts are determined, and which document constitutes the tax document.
Prices are shown net of VAT
All prices published on this website, in the product catalogue and in the shopping cart are expressed in Euro and are exclusive of VAT, shipping, customs duties and any other applicable taxes or charges, unless otherwise stated.
VAT is not calculated by the website. It is determined and applied on the order proposal and on the invoice. The order confirmation generated automatically by the website is a commercial acknowledgement of receipt — it is not a tax document.
How VAT is applied, by customer location
Customers in Italy
Italian VAT at the rate in force (currently 22%) is added on the invoice, in accordance with Presidential Decree 633/1972. The amount shown in the cart is therefore not the final amount due: the invoice total will exceed it by the applicable VAT.
Business customers in other EU Member States
Supplies to VAT-registered businesses in other EU Member States are invoiced without VAT under the reverse charge mechanism, pursuant to Article 41 of Italian Decree Law 331/1993. The customer accounts for VAT in their own Member State.
This treatment requires a valid VAT identification number, which ROLL verifies through the European Commission VIES system before issuing the invoice. Where a valid VAT number is not provided or cannot be verified, Italian VAT is applied.
Customers outside the European Union
Supplies are invoiced as non-taxable exports under Article 8 of Presidential Decree 633/1972. Import duties, VAT at importation, customs broker fees and any local taxes levied at destination are borne by the customer, consistently with the Incoterms agreed for the shipment.
Information required before invoicing
To issue a correct invoice, ROLL asks every customer to provide:
- Full legal company name and registered address
- VAT identification number — mandatory for EU business customers seeking reverse charge treatment
- SDI recipient code or certified email address (PEC) — for Italian customers only, required for electronic invoicing
Where this information is not supplied at the time of the order, ROLL requests it by email before issuing the invoice.
How invoices are issued
ROLL issues invoices exclusively through its accredited electronic invoicing system, and transmits them to the Italian Sistema di Interscambio (SDI) where required by law. Invoices are not generated by this website.
The sequence is: order or request submitted on the website → order proposal issued by ROLL, showing VAT, shipping and payment terms → customer confirmation → invoice issued through the electronic invoicing system.
Company tax identification
- Legal name: ROLL SNC
- Registered office: Via Don Capiaghi 9, 22070 Bregnano (CO), Italy
- VAT number (Partita IVA): IT 03818250130
- Tax code (Codice Fiscale): 03818250130
- Chamber of Commerce (REA): CO-334642
Questions
For any question regarding VAT treatment, invoicing or tax documentation, contact info@roll-packaging.com.
This page describes ROLL’s standard commercial practice and is provided for information purposes. It does not constitute tax advice. Customers should consult their own tax adviser regarding the treatment of purchases in their jurisdiction.