- Transfer of motor fuel from one fiscal warehouse to another fiscal warehouse is subject to the suspension of VAT.
- The purpose of aligning the VAT liability with the excise duty liability is to apply the same rules for goods stored in the fiscal warehouse.
- The VAT liability for goods introduced into the registered recipient’s warehouse is aligned with the actual extraction of the product from that warehouse.
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.
