- A legislative decree in Italy now classifies import VAT as a customs duty
- Import VAT will be collected by the Customs Agency, with exceptions for certain situations
- Non-EU taxable persons in Italy will have customs representatives responsible for VAT payment
- Failure to pay import VAT may result in penalties for failure to pay customs duties or smuggling
- Importers should be aware of the change in classification and its impact on fiscal and customs representatives.
Source: bdo.global
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.
