Transfer of Motor Fuels – Incorrect Application of Regular Regime Instead of Tax Suspension

• The text is a response to a specific query regarding the incorrect application of the ordinary tax regime instead of the tax suspension regime for fuel transfers.
• The query is made by a non-resident company registered for VAT in Italy.
• The company purchased and sold diesel fuel for motor use in November 2021, with a chain of suppliers and buyers involved.
• The fuel was placed under tax suspension in a Greek fiscal warehouse and then transported to an Italian fiscal warehouse.
• The company did not have the required storage authorization, and VAT was applied to the transactions.
• A price adjustment led to the issuance of a credit note to one of the buyers.
• The credit note affected the VAT declaration for the 2021 tax period.

Source: agenziaentrate.gov.it

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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