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VAT also due for registration of vehicles from San Marino

  • The payment of VAT with the F24 “Identifying Elements” form will be extended to vehicles imported from San Marino and the Vatican City.
  • The purpose is to combat VAT evasion on vehicles registered in Italy but actually coming from within the EU.
  • The legislative intervention relates to the fulfillment required for the registration or subsequent transfer of vehicles.
  • It requires proof of payment of VAT for the first internal sale of vehicles acquired within the EU.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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