Digitalization of customs bill of export, new features and timing for activation

Prepared by Lorenzo Ontano, Marta Marrapodi and Silvia Sciortino

As of August 2022, the Italian Customs Authority, released a set of notes as part of the re-engineering project of the applications for the electronic management of export declarations.

The new export service introduces new features for the exporters that allow the acquisition, amendment and cancellation of a customs declaration, as well as the possibility of electronic submission before presentation of the goods at the office of export.

In addition to the above, the reengineered applications allow to exceed the limit of 40 items per declaration (with the launch of the new functional phases, declarations up to 9999 items can be submitted) and centralized customs clearance; while it is no more possible to put in place “groupage” export operations and to send export declarations combined with transit regime.

The initial deadline for the definitive entry into operation of the new export services was scheduled for March 1, 2023. This deadline has been subject to some postponements. Note n° 508708 of August 21, 2023 indicates that up to November 6, 2023, traders can freely choose whether to adhere, in the real environment, to the new functional phases of the export services, while starting from November 7, 2023, it becomes mandatory to adhere in the real environment.

PwC TLS Avvocati & Commercialisti (the Firm), in collaboration with the Digital Innovation team of PwC Business Services, has already implemented a solution that provides support for massive and automated download of the customs bills related to imports.

Specifically, by means of a specific designed software, the Firm is able to provide its clients with:

  • massive and automatic download of the “prospetti di riepilogo ai fini contabili” and of the so-called “prospetti di sintesi related to all imports carried out during the relevant period (i.e. the download of the documents may also cover previous fiscal periods);
  • the provision of an editable summary file containing all the data necessary to keep proper VAT accounting and, consequently, deduct the relevant import VAT;
  • the automated sharing of the documents using a sharing platform.

Considering the upcoming requirement to adhere to the new functional phases of export services, the Firm is working to develop a tool able to download the export customs bills automatically and massively.

For a deeper discussion, please contact:

Lorenzo Ontano

PwC TLS Avvocati e Commercialisti