Regarding the sale of goods to non-EU travelers, there are no specific limitations regarding the qualification of the transferring taxable subjects (e.g. retail traders in premises open to the public), who however remain distinct figures from that of the intermediary who can carry out the repayment in place of the transferor. The Revenue Agency recalled this with resolution no. 60 of 12 October 2022 with which it clarified on which occasions the transfers in question can be made without paying the tax.
The taxable person who buys and resells goods intended for travelers outside the EU, within the framework of the so-called “tax free shopping” , may be denied the right to deduct VAT if the operations are not effective, properly documented and recorded.
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