Duties of the usual exporter until 31st December 2019

The usual exporter should declare the intent to buy using the plafond and is obliged to:

1) progressively number the declaration of intent issued by annotating it, within 15 days of issue, in a special register kept in accordance with art. 39 of the Presidential Decree 633/1972;

2) electronically transmit the ministerial model of the declaration of intent to the Tax Revenue Agency;

3) deliver the declaration of intent and the presentation receipt to the supplier, or to the competent Customs before carrying out the operation for VAT purposes (art. 6 Presidential Decree 633/1972).

News from 1st January 2020

1) the annotation of declarations in a special register (both issued and received) is no longer required;

2) there is no longer an obligation to deliver the declaration of intent to the supplier or to customs, together with the receipt of the electronic submission.

3) the details of the reception protocol present on the electronic receipt issued by the Tax Revenue Agency must be indicated by the supplier in the invoices issued on the basis of the declaration of intent, or must be indicated by the importer in the customs declaration;

4) instead of the fixed sanction, a proportional sanction from 100% to 200% of VAT is reintroduced against the supplier who does not carry out the prior verification of the electronic transmission of the declaration of intent for the purpose of issuing the invoice not taxable (art. 7, c. 4-bis of Legislative Decree 471/1997).

5) the exposure in the annual VAT return of the data of the declarations of intent received is no longer required.

The following remains confirmed:

1) the electronic transmission, by the transferee or client, of the declaration of intent to the Tax Revenue Agency which issues a specific electronic receipt;

2) the provision of customs, by the Tax Revenue Agency, of the database of declarations of intent to exempt the operator from the physical delivery of the declaration and receipt during the import phase;

3) the possibility that a declaration of intent also concerns a series of customs import operations, up to the amount of a certain amount to be used in the reference year (this possibility had already been accepted: Res. Ag. Revenue 13.04. 2015, n.38 / E and Note Customs Agency 30.05.2015, n.58510 / RU).

Operating Recommendations:

The aforementioned changes apply from the 2020 tax period, postponing the operating procedures to a specific provision to be adopted, in theory, within sixty days from the entry into force of the conversion law 58/2019.

In our opinion, pending the issue of the provision by the director of the Tax Revenue Agency and in the absence of official clarifications, it is considered appropriate to prudently adopt the current procedure.