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.

Source: ipsoa.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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