- The Agenzia delle Entrate clarified that sales to public administrations and subjects of development cooperation are considered non-taxable exports under certain conditions
- The buyer must transport or ship the goods outside the EU within 180 days of delivery
- Sales must be made for humanitarian purposes, including cooperation programs for development.
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.