Prepared by PwC TLS VAT, Customs and Excise
With the Circular Letter no. 12/2020, the Italian tax authorities provided some clarifications about the proofs needed in order to apply the VAT exemption regime related to the Intra-EU supplies of goods, in the light of the new law framework introduced by the EU Regulation no. 1912/2018 (i.e. art. 45a of the EU Regulation no. 282/2011, hereinafter “art. 45a”), in force since January 1, 2020.
In particular, the Italian tax authorities, once summarized the most relevant guidelines issued on this matter over the years, provided its interpretation of some of the EU provisions’ principles. Here below, the most important:
Retroactive application of the art. 45a
The Italian tax authorities consider that the presumption related to the transport of the goods (i.e. points a) and b) of par. 1 of art. 45a) can also be granted in relation to the transactions performed before January 1, 2020 if the supplier has in its hands documents fully in line with the ones required by that provision.
Intra-EU supplies of goods with transport carried out by the purchaser or on its behalf
The Italian tax authorities clarify that the filing to the seller of the written statement drafted by the purchaser (attesting that the goods have been dispatched or transported to the Member State of destination, on the basis of the art. 45a, par. 1, letter b), point 1) after the deadline of the tenth day of the month following the supply does not preclude the supplier the possibility, provided all the other relevant conditions of art. 45a are met, to benefit of that presumption regarding the transport. However, it is not specified whether the seller, waiting to receive the written statement, should implement specific remedies or temporary self-regularization measures.
Transport or dispatch carried out directly by the supplier or by the purchaser using their own means of transport
In cases in which the transport of goods is performed with own means of transport (i.e. without engaging third parties, such as freight-forwarders or carriers), the presumption of the art. 45a does not apply with regard to the demonstration that the goods have been dispatched or transported in another EU Member State. Indeed, with reference to the application of the presumption, the non-contradictory evidence should be issued by two different parties that are independent of each other, independent of the seller and of the purchaser. Moreover, the Italian tax authorities provide further examples in relation to which the independency requirement cannot be considered verified. Among the others, this is the case of the fixed establishment with its parent company or where the parties are linked by family or other close personal ties, management, membership ties (e.g. companies linked by control relationships on the basis of the art. 2359 of the Italian Civil Code).
The relationship between the presumption of the article 45a and the Italian tax authorities’ guidelines
The Italian tax authorities deem that in all cases where the presumption under the art. 45a does not apply, the guidelines adopted before the entry into force of the same article regarding the proofs of Intra-EU supplies of goods can be considered applicable.
According to the Italian tax authorities, it is understood that these guidelines identify documents whose suitability to prove that the transport has taken place is in any case subject to the evaluation, on a case-by-case basis, of the financial administration.
For sake of completeness, please find attached a short table summarizing the proofs related to the Intra-EU supplies of goods, according to the article 45a of the EU Regulation no 282/2011:
The new article 45a introduces the relative presumption that the goods have been dispatched or transported to another EU Member State if specific conditions are met to whom the taxpayers shall prove in the light of the new rules of that provision. These conditions could be different depending on whether the transport of the goods is carried out by the supplier or by the purchaser. In the case in which:
- the transport or dispatch is carried out by the supplier (or by a third party on his behalf):
| Documents deemed suitable | ||
| At least 2 items of the following non-contradictory evidence, issued by different parties that are independent of each other, of the seller and of the purchaser | 1) DDT (i.e. the document attesting the transport of goods) or CRM document signed by the seller, by the purchaser or by the carrier 2) Bill of lading 3) Airfreight invoice 4) Invoice from the carrier of the goods | |
| Any single item referred to the above, together with any of the following single item of non-contradictory evidence confirming the dispatch or transport which were issued by two different parties that are independent of each other, of the seller and of the purchaser | 1) Insurance policy with regard to the dispatch or transport of the goods 2) bank documents proving payment for the dispatch or transport of the goods 3) Official documents issued by a public authority (e.g. a notary) confirming the arrival of the goods in the Member State of destination 4) Receipt issued by a warehouse keeper in the Member State of destination, confirming the storage of the goods in that Member State | |
- the transport or dispatch is carried out by the purchaser (or by a third party on his behalf):
| Documents deemed suitable | ||
| In addition to what is already provided with reference to the case of transport or dispatch carried out by the seller or by third parties on his behalf, also the following: | ||
| Written statement from the purchaser, within the tenth day of the month following the supply, stating that the goods have been dispatched or transported by the purchaser (or by a third party on its behalf) and identifying the Member State of destination of the goods | The written statement shall state: 1) The date of issue 2) The name and the address of the purchaser 3) Quantity and nature of the goods 4) Date and place of the arrival of the goods 5) the identification number of the means of transport (in the case of supply by means of transport) 6) Identification of the individual accepting the goods on behalf of the purchaser | |
Let’s Talk
Per una discussione più approfondita ti preghiamo di contattare:
PwC TLS Avvocati e Commercialisti
VAT – Partner
PwC TLS Avvocati e Commercialisti
VAT – Director
PwC TLS Avvocati e Commercialisti
VAT – Senior Manager
PwC TLS Avvocati e Commercialisti
VAT – Manager