As of 2 March 2020, the Italian Tax Authorities directly provide to each supplier, through its dedicated section of the ITA online service cassetto fiscale, and its authorized tax agent, information on the letter of intent electronically submitted by relevant habitual exporters in order to be entitled to purchase VAT-free services and goods. In addition, the ITA approved an updated version of the form to be used by habitual exporters for the letter of intent, related instructions and the technical specifications for the electronic transmission of data.
Operating procedures for the implementation of the provisions referred to in article 12-septies of the decree-law of 30 April 2019, no. 34, converted, with amendments, by law 28 June 2019, n. 58, with which article 1 of the decree-law of 29 December 1983, n. 746, converted, with modifications, by the law 27 February 1984, n.17. Updating of the model of declaration of intent to purchase or import goods and services without application of the value added tax, of the relative instructions and of the technical specifications for the electronic transmission of data
article 12 septies of the converted Law Decree, from fiscal year 2020, various simplifications related to the letter of intent to be submitted by habitual exporters will apply
Source Agenzia Entrate
