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Control procedures for Vatican and San Marino vehicles entering Italy without VAT payment.

  • The Italian Revenue Agency has established procedures for checks to be carried out when vehicles from San Marino and the Vatican City are introduced into Italy without payment of VAT
  • The checks are required before the vehicles can be registered
  • The procedures are outlined in a provision issued on July 16, 2024, in line with the 2024 Budget Law
  • The checks will focus on timing and specific elements to verify compliance with VAT regulations.

Source: ipsoa.it

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.

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