The subjects who intend to make use of the right to make purchases or imports without paying the tax certify the condition of navigation on the high seas by means of a specific declaration, which must be drawn up in accordance with the model approved by a provision of the director of the Revenue Agency and must be electronically transmitted to the Revenue Agency, which issues a specific electronic receipt with indication of the receipt protocol. This was announced by the Inland Revenue with the response to ruling no. 97 of 8 March 2022. Each supplier, direct or indirect, is required to indicate the protocol of the declaration issued by the Revenue Agency on the invoices issued.
Source: ipsoa.it
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