- In a contract estimatorio, delivery of the goods does not by itself trigger VAT; the VAT event is tied separately to the rules on the transfer/settlement of the goods, and from 1 January 2027 the VAT rule moves from Article 6 of DPR 633/1972 to Article 24 of Legislative Decree 10/2026.
- The reseller may return unsold goods, but remains liable to pay for goods that are lost even without fault, which affects the commercial and tax allocation of risk.
- Revenue recognition is not automatic upon delivery: the accounting income must be determined separately under accounting principles, so VAT timing and revenue timing can differ.
- Misclassifying the arrangement as a deposit/consignment when it is actually a contract estimatorio can affect VAT invoicing, inventory, revenue accrual, transport documentation (DDT), and creditor protection.
- The Court of Cassation has confirmed that the legal characterization depends on the substance of the entire agreement, not just its label or a single clause.
Source: commercialistatelematico.com
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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