Current rules state that purchasers must include a customs certificate (single administrative document) in their purchase value added tax (VAT) register in order to recover import VAT. Customs certificates are transmitted electronically via an “IM” message by the customs and monopolies agency to the taxpayer. However, this certificate will be replaced from 30 November 2022 by a new “recapitulative statement” (prospetto di riepilogo).
Source: KPMG
