- The payment of VAT with the F24 “Identifying Elements” form will be extended to vehicles imported from San Marino and the Vatican City.
- The purpose is to combat VAT evasion on vehicles registered in Italy but actually coming from within the EU.
- The legislative intervention relates to the fulfillment required for the registration or subsequent transfer of vehicles.
- It requires proof of payment of VAT for the first internal sale of vehicles acquired within the EU.
Source: ipsoa.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
