- Starting December 2, 2024, the Italian Customs Authorities implemented new electronic formats for export customs declarations, providing exporters with the Export Accompanying Document (EAD) in .pdf format and proof of exit in .XML format (iVisto) to streamline the export process.
- The VAT exemption for export sales is supported by the electronic proof of export, which is recorded in the AIDA system, replacing the previous requirement of a stamped paper document; the data in the AIDA system is now considered valid proof of export.
- Exporters can search and download their EAD and iVisto documents from the Italian Customs Authorities’ website, but the current lack of mass download functionality necessitates the use of IT tools to simplify the collection process and enhance internal controls, reducing the risk of errors and ensuring compliance with VAT regulations.
Source Italy
