VAT exemption for imported goods for exams or analysis in Italy: EU directive in force.

• The Italian Revenue Agency clarified the applicability of the VAT exemption regime for goods imported for analysis or tests
• Imports of such goods can benefit from the exemption under Directive 2009/132/EC, even without a formal transposition
• The case in question involves exchanges between an Italian and Swiss company for analysis and tests
• The focus is on imports, as exports are already VAT-exempt under DPR 633/72
• The company inquires about the possibility of VAT exemption for imported goods for analysis and tests
• Directive 2009/132/EC replaced Directive 83/181/EEC, with similar provisions
• The current regime mirrors the previous one, allowing for VAT exemption on imported goods for analysis
• The Italian Revenue Agency refers to the transposition of the previous directive in DM 489/97
• The Agency suggests reliance on DM 489/97 for guidance, in line with EU principles on unimplemented directives.

Source: eutekne.info

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.