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Ruling 136: “Chain” exports with application of frequent exporter rules

With the response to question no. 136 of yesterday, 23 January 2022, the Revenue Agency clarified the VAT treatment applicable to” chain ” goods transactions, examining the case of the EU company that buys in Italy from a foreign supplier and, subsequently, sells them to the export to its distributors outside the EU.

By carrying out ”direct” non-VAT taxable export sales to non-EU Distributors, the company could acquire the status of habitual exporter and benefit from the facilitated regime provided for by art. 8, paragraph 1, lett. c) of the VAT decree, which allows those who carry out “international” transactions to purchase or import goods and services without applying VAT, within a specific annual limit (so-called ceiling).



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