- Extraction of goods from VAT deposits typically requires tax payment in Italy, according to Article 50-bis, paragraph 6 of DL 331/93.
- Non-taxable operations include extractions of goods sent to another EU member state (intra-community sales) or outside the EU (exports).
- If goods are to remain in Italy, VAT must be paid at the time of extraction from the deposit.
- The method of tax payment varies depending on the origin of the goods.
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.
