With Circular No. 4/2021, the Customs Agency announces the possibility, starting from January 25, 2021, to submit registration requests to the REX database electronically through the Rex Operator Portal, developed by the European Commission.
In the first phase the use of the REX Portal is optional and alternative to the question on paper.
National economic operators who intend to certify the preferential origin with a certificate on invoice or other commercial document, therefore have the option to request the status of REX registered exporter through the presentation of Annex 22-06 to Regulation No. 2447/2015 to the competent office or through the use of the REX Portal. From mid-2021, the use of the Portal will be mandatory.
The main trade agreements involving the use of REX to certify the preferential origin of exported goods are those between the EU and Canada (CETA), Japan, Vietnam and the very recent agreement with the UK.
Source PwC – Lorenzo Ontano
Latest Posts in "Italy"
- Italy Issues Clarification on VAT Treatment of Transfer Pricing Adjustments
- Companies Must Opt for VAT Group by September 30 for 2026 Implementation
- Italian Tax Authorities Clarify VAT Deduction on Imports by Non-Owners for Cross-Border Businesses
- Italian Tax Agency Clarifies VAT Adjustment Notes During Preventive Agreement Proceedings
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
