- Article 1, paragraph 93 of Law 213/2023 extends VAT payment obligations and anti-fraud controls to vehicles from San Marino and Vatican City, similar to those for EU-origin vehicles.
- Implementation details are defined by the Revenue Agency provision n. 296689/2024.
- Article 1 of DL 262/2006 requires:
- Submission of a copy of the F24 form for VAT payment when registering or transferring ownership of vehicles acquired from the EU.
- Presentation of customs certification confirming VAT payment for imported vehicles.
- VAT for the first internal sale related to vehicle registration must be paid using the “F24 Versamenti con elementi identificativi” (ELIDE) form, including vehicle type, chassis number, and tax amount.
- Generally, VAT for goods from San Marino and Vatican City is applied using the reverse charge mechanism as per Article 17, paragraph 2 of DPR 633/72.
Source: eutekne.info
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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