As of last November 30, the Italian Customs Authority, as part of the re-engineering project of the electronic import clearance system, announced the definitive dismissal of the IM message in favor of the new telematic tracks for the transmission of the customs declarations.
The implementation of the above-mentioned telematic tracks means that the customs declaration is originated by the exchange data through electronic messages. Therefore, the Single Administrative Document (i.e. SAD) is not available anymore.
Source PwC
Latest Posts in "Italy"
- New Optional VAT Rule for Logistics and Transport Services Ahead of Reverse Charge Introduction
- New VAT Compliance Regime: Client Responsible for VAT Payment in Logistics Sector
- VAT Implications of Italian Fixed Establishments in Cross-Border Transactions
- Italian Supreme Court Extends Direct Tax Principles to VAT in Offshore Company Cases
- Response No. 216/2025 – VAT Treatment of Transactions Between Permanent Establishments of the Same Foreign Entity Belonging to a VAT Group in Another EU MS