- In the automotive sector, it is common for a national company to purchase vehicles from a non-EU market to import them into Italy.
- The vehicles are first registered in another EU member state before being re-registered in Italy.
- Recent guidelines from DRE Veneto address the correct payment of VAT for vehicles imported from abroad.
- Different rules apply depending on whether the vehicle is acquired through an intra-community purchase or importation.
- For vehicles acquired through an intra-community purchase, registration is conditional on presenting a copy of the F24 form showing VAT payment.
- For imported vehicles, registration in Italy requires a customs certification confirming VAT payment.
- It is crucial to ensure a clear link between the VAT paid and the specific vehicle.
- In a specific case involving a new vehicle from the US, customs procedures were completed in an Italian port before the vehicle was placed in an VAT deposit.
Source: eutekne.info
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.
