Edited by Francesco Pizzo, Edoardo Baini, Ivan Vinciguerra
The Italian Supreme Court, with judgment no. 6584 dated March 12, 2024, stated that the so-called “manifesto di carico”, endorsed by the customs office of exit, is a valid alternative proof of the export sale, allowing the application of the VAT exemption regime on the basis of the Article 8, paragraph 1, letter b) of the Italian Presidential Decree no. 633/1972 (i.e., “indirect” export sales – with transport carried out by or on behalf of the foreign purchaser).
In the case at stake, an Italian seller company was unable to directly obtain the proof that the goods had been exported abroad, as the customs procedure had been managed by the foreign client. Both the notification of the so-called “exit results” electronic message and the so-called “follow-up procedure” were notified to the foreign entity.
On this point, the Italian Supreme Court indicated that the so-called “manifesto di carico”, as a document certifying the loading of the goods on board the carrier’s ship, endorsed by the customs office of exit, can be used as proof of the goods leaving the EU territory.
Moreover, the Italian Supreme Court reiterated that, in terms of exports outside the EU under the VAT exemption regime, it is necessary that the destination of the goods outside the EU be proven with certain and incontrovertible means of proof, such as certifications issued by public authorities of a foreign state or endorsed by the same, not being suitable private documents, such as invoices and bank documentation attesting to the payment of the goods.
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