- Shipping services related to exports are not subject to VAT
- The limitation does not apply to transportation services provided to parties other than the exporter
- International services including transportation of goods for export, transit, or temporary import are exempt from VAT
- Shipping services linked to the aforementioned transportation services are also VAT exempt if the shipping costs are included in the VAT taxable base
- These regulations are outlined in Article 9, sections 2 and 4 of DPR 633/72
- Changes to these rules were made by Article 5-septies of DL 146/2021, converted by Law 215/2021, which states the conditions for VAT exemption
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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