The Italian Tax Authorities have recently clarified that travellers, who are not taxable persons and are not resident in Italy (however they must be in another EU Member State), may avoid the remittance of VAT on the purchases of goods when the following conditions are met:
- The goods will be transported to a third country in the personal luggage;
- The goods are for a personal use;
- The total amount of the goods is higher than 154,94 EUR.
Source vatsystems.eu
