A VAT taxable parson may obtain the status of “usual exporter” when, in the previous calendar year or in the previous 12 months, generates more than ten percent of the turnover from exports, intra-EU supplies and similar transactions.
Usual exporters have the right to purchase or import goods and services exempt from VAT.
If this right is exercised in breach of the stated requirements and challenged, the VAT taxable person can bring an action at Court against the deed served by the Tax administration.
According to the provisions laid down by the Article 6 of the Legislative Decree No. 119 of the 23 October 2018, the legal proceeding may be brought to an end paying the amounts due and benefiting from the procedure concerning the reduced-assessment settlements of tax dispute.
In the case at stake, the VAT taxable person may exercise the right of deduction within two years.
This term runs from:
– the 31 July 2020, for payments made before this date; and
– the date of each payment, for the installments paid afterwards.
Source: Italian Tax Administration – Letter ruling No. 422 of the 22 June 2021
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