Prepared by Francesco Pizzo, Lorenzo Ontano, Davide Accorsi, and Cristina Mosca
With the Ruling no. 19 of February 3, 2025, the Italian tax authorities confirmed that the VAT exemption regime is applicable to goods imported in Italy for examination, analysis or testing, even though there is no formal implementation of the EU Directive (i.e. 2009/132/CE) in the Italian law.
In the Ruling under discussion, the applicant, Alfa S.r.l., is an Italian company part of a European project, within which, for research and development purposes, it exchanges goods subject to analysis, examinations and destructive tests between Italy and Switzerland and vice versa.
The applicant asks the Tax Authorities to clarify whether it is possible to apply the VAT exemption at importation of the above-mentioned goods from Switzerland to Italy, according to the article 72 of the Directive 2009/132/EC [1].
The Italian Tax Authorities clarify that the Directive 2009/132/EC has repealed the previous Directive 83/181/EC and that, regarding goods imported for examination, analysis or testing, reference should be made to articles 72 to 78 of the Directive 2009/132/EC, which replaced articles 70 to 76 of the previous Directive.
It this respect, even if the Directive 2009/132/EC has not been formally implemented into the Italian law, it is possible to refer to the Decree of the Ministry of Finance of December n. 489/1997, through which the legislator implemented the repealed Directive (83/181/EC) and provided the possibility to import goods intended for examination, analysis or testing, exempt from import customs duties.
In the light of the above, the Italian Tax Authorities conclude that the imports of goods intended to be subject to examination, analysis or testing are exempt from import VAT, provided the conditions set out in articles 73 to 78 of the Directive 2009/132/EC are met, specifically:
- the goods to be examined, analyzed or tested must be completely used up or destroyed in the course of these operations;
- goods used in examination, analysis, or tests that constitute sales promotion are excluded;
- the exemption is granted only in respect to the quantities of goods which are strictly necessary for the purpose for which they are imported;
- any residual product must be completely destroyed or rendered commercially valueless, given to the Tax Authorities free of charge (where provided by national law) or, if duly justified, be exported.
Finally, the Italian Tax Authorities remind that imports of goods used in examination, analysis or tests are also exempt from import customs duties if the conditions set out in the Regulation EC No. 1189/2009 are met.
Given the above, it is reasonable to ask whether, in case the goods used in examination, analysis or tests are introduced in Italy from another EU Member State and the conditions mentioned above are met, an assimilated intra-EU purchase of goods should not be accounted by the subject introducing the mentioned goods in Italy. According to Article 38, paragraph 5, letter a), last part, Law Decree no. 331/1993, in fact, “the introduction in the territory of the State of goods temporarily used for the performance of services or which, if imported, would benefit from temporary admission with total exemption from customs duties” are not considered intra-EU purchases of goods.
[1] According to article 72 of the Directive 2009/132/EC: “Subject to articles 73 to 78, goods which are to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for purposes of information or industrial or commercial research shall be exempt on admission”.
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