Terms and Conditions of Affiliation - Appendix

1. Possible instances involving Italian Users


  • Subject possesses a VAT Code: Obligation to issue VAT invoice.

  • Subject possesses VAT with 'regime dei minimi': Obligation to issue an invoice without VAT.

  • Subject does not possess VAT code: Obligation to issue receipt that will be issued automatically by Blomming to the Promoter in quality of occasional collaborator (to the amount accredited there will be an applied witholding tax of 20%).


2. Possible instances involving NON Italian Users


  • EU residents with a VAT code: Obligation to issue invoice with reverse charge.

  • EU residents without a VAT code: There is NO obligation to issue tax documentation (Blomming will issue a receipt).

  • Non EU residents with a VAT code: There is NO obligation to issue tax documentation (Blomming will issue a receipt).

  • Non EU residents without a VAT code: There is NO obligation to issue tax documentation (Blomming will issue a receipt).