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.
Source:
Latest Posts in "Italy"
- Italy Launches Automated VAT Assessments for Missed Annual Returns
- No VAT Presumption of Business Activity for Static Holding Companies
- VAT Adjustments in Switching Between Ordinary and Flat-Rate Tax Regimes
- Italy Updates E‑Invoicing Technical Specifications: Preparing the SdI Model for ViDA Alignment
- Late VAT Return Over 90 Days: Penalties, Missed Deadlines, and No Remediation Options
