Import VAT deduction only with summary statement

The Revenue Agency, with response to question no. 417/2022 , confirmed that the exercise of the right to deduct VAT on imports is possible only with the annotation in the register of purchases referred to in art. 25 of Presidential Decree 633/72, respectively:
– of the customs bill, if the importation was carried out with the “old” message “IM”;
– of the so-called ” summary statement for accounting purposes” (attachment 1 to the Customs Agency circular no. 22/2022), for imports made with “H” messages.

Following the removal of the “IM” message, starting from 30 November, imports will no longer be documented by the Single Administrative Document (SAD).
Instead, it will be necessary to use the new “H” messages , which, through the appropriate XML paths, contain a standardized data set of data, intelligible and non-modifiable.

The summary statement therefore assumes the role of the only relevant document in the VAT area

Source: eutekne.info

 

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