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"
- Extended Deadline for VAT Deductions on Purchases and Imports
- Generic Invoice and VAT Deduction: Contracts Can Preserve the Credit Right
- All-Inclusive Minicruises Subject to Standard VAT Rate
- Supreme Court Excludes Insurance Premiums Advanced on Behalf of Clients from the VAT Taxable Amount
- VAT Refund Possible When Fraud Concerns Direct Taxes
