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Exempt Exports to Public Administrations for Humanitarian Purposes: When VAT Does Not Apply

  • The Agenzia delle Entrate clarified that sales to public administrations and subjects of development cooperation are considered non-taxable exports under certain conditions
  • The buyer must transport or ship the goods outside the EU within 180 days of delivery
  • Sales must be made for humanitarian purposes, including cooperation programs for development.

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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