Invoicing foreign brands and platforms: a guide for creators

A creator with a VAT number sooner or later gets paid from outside Italy: a European brand, an American platform, an agency. The rules on invoice and VAT change with the client, and a mistake can cost. This guide tells you what we could verify and what to ask a professional.

An honest premise: the article concerns tax matters. We did not read the technical specifications of the e-invoice or the Italian tax agency's PDF guides, and for several operating rules we found only secondary sources: we flag that in the text. It is not tax advice.

What could we verify and what could we not?

We verified two points on official sources: Google AdSense's help page on the tax form for non-US persons and Normattiva's page on article 7-ter of DPR 633/1972. The rest, including the rules for filling in the invoice, we found only in commentary articles.

	Official source read	Secondary sources only	Not verified
W-8BEN form and treaties (AdSense)	Yes	No	No
Repeal of art. 7-ter from 2027	Yes	No	No
Sending foreign invoices via SdI	No	Yes	No
Nature code and fields on a foreign invoice	No	Partly	Yes
US rate for Italy and AdSense	No	No	Yes

The editors' assessment as of 16 October 2026. “Official source read” means we read the page, not that it covers every detail.

How does the invoice change with a foreign client?

What we found, in secondary and unofficial sources, is that the data on operations with foreign countries are now sent through the Exchange System (SdI) with the electronic invoice in XML format, no longer with a separate communication. Whoever invoices a non-resident client transmits within the invoice's deadlines. The same sources say that for purchases from abroad the transmission happens by the 15th of the following month. The details on codes and fields (document type, recipient code, nature code) are disputed: different sources give different indications on which code forfettario taxpayers should use, and we found no official page settling it. So we do not report them as fact. When you issue your first invoice to a foreign client, ask your accountant or the intermediary you use which document type and nature code to enter, and keep the reply in writing.

And VAT for a forfettario?

What we know for certain is that the forfettario regime has its own VAT rules. As to where services to foreign clients are taxed, the current rule is article 7-ter of DPR 633/1972, which from 1 January 2027 shows as repealed by Legislative Decree 10/2026 and replaced by the new VAT consolidated act. We read the repeal notice and the entry-into-force date on Normattiva, but the article's text was not visible, so we do not report its letters. Secondary sources say the territoriality of services moves into articles 17 to 23 of the new act: we did not check the concordance table. For a creator the practical advice is simple: in 2026 the current rules apply; for 2027 ask your accountant how your invoicing set-up changes. For the forfettario overall read Italy VAT number for creators and forfettario.

What does AdSense say to people outside the United States?

Google AdSense's help page says non-US persons use the W-8BEN form and that it can be used to claim a treaty benefit, that is a reduced rate. Claiming it requires a foreign or US tax ID. The type of income affects the treatment. Per the same page, Google withholds an amount “based on the income type being paid and the corresponding treaty claim” but gives no percentages, so we cannot tell you which rate applies to an Italian creator. Third-party sites speak of a 30% default rate without a treaty, but we did not read the US tax source confirming it, so we do not report it as fact. The foreign income must in any case be declared in Italy: how any tax paid abroad is treated is a question for your accountant. For Meta and TikTok we did not read equivalent pages.

How do you organise foreign payments?

With a simple log, one client per row: date, country, amount in the original currency and in euros, document type and where you saved the invoice. Keep the contracts and emails that explain what you sold, because tax treatment depends on the nature of the service. Keep brand fees, platform payouts (which pay for views or subscriptions) and sales of digital products separate, because they may follow different rules. For how much to set aside from each payment use the method in how much to set aside for taxes, and for contributions see INPS contributions for creators. If the payment arrives in a currency other than euros, note the exchange rate used and its source, and ask your accountant which rate to apply on the invoice.

Which questions should you bring to your accountant?

A short list avoids misunderstandings: which document type to issue for each client, which code to use for my regime, how to treat VAT in 2026 and 2027, how to declare sums received from foreign platforms and how to handle any tax withheld abroad.

Also ask: must I report anything if I buy services from foreign suppliers (online advertising, software)? Secondary sources say a forfettario may have to issue a self-invoice and pay VAT without deducting it; we found no official document confirming it, so treat it as a point to check. Before accepting a contract with a foreign brand read brand deal contract clauses: the clauses on payment, currency and governing law weigh as much as the invoice.

Key terms. The Exchange System (SdI) is the channel that transmits electronic invoices. The W-8BEN form is the tax form for non-US persons paid by American companies. A double taxation treaty is an agreement between states to avoid paying tax twice. A self-invoice is an invoice the buyer issues in place of the supplier.

How we checked this. We read Google AdSense's help page on the W-8BEN form and Normattiva's page for article 7-ter of DPR 633/1972; for sending via SdI and for codes we found only secondary sources. We could not read the Italian tax agency's technical specifications and PDF guides or the US tax publication on rates, and we say so. Contact: hi@heytea.app. Editorial note: an orientation article to be reviewed by a professional before tax decisions. We fact-check every figure against the sources listed below and correct mistakes openly.

Frequently asked questions

Do I have to issue an invoice to a foreign brand?

In general someone running an activity with a VAT number documents income with an invoice, including abroad. The rules on how to fill it in, which code to use and how VAT is treated depend on the type of client and your regime: we could not verify them on complete official sources, so ask an accountant to confirm before issuing the first one.

What is the W-8BEN form?

It is the tax form a non-US person fills in for an American company that pays them. Google AdSense's help page says it can be used to claim a reduced rate under a tax treaty, and that doing so requires a foreign or US tax ID. The page does not state the percentages.

Does anything change from 2027?

Yes, at least in the rules: Normattiva's page for article 7-ter of Italy's DPR 633/1972, on where services are taxed, shows it repealed by Legislative Decree 10/2026 with text in force from 1 January 2027, when the new VAT consolidated act takes over. Until 31 December 2026 the current rules apply; for the rest compare the new rules with your accountant.

If I buy services from abroad under the forfettario regime, must I do anything?

According to secondary sources we read, yes: a forfettario buying services from a foreign supplier may have to issue a self-invoice and pay the VAT, without being able to deduct it. We found no official circular confirming it specifically: it is a point to have checked.

Where do I find official information?

On the Italian tax agency's website (e-invoicing guides and technical specifications) and on Normattiva for laws. We could not read the PDF guides in full; so we report operational rules with caution and recommend verifying them on those sources.

Sources

• Google AdSense Help, tax information for non-US persons (W-8BEN form). Read on 16 October 2026. support.google.com
• Normattiva, DPR 633/1972, art. 7-ter, with repeal notice by Legislative Decree 10/2026 (text in force from 1 January 2027). Read on 16 October 2026. normattiva.it