Guidelines for Proving Use of Leased Goods Outside the EU by Italian Tax Agency

• The agency provides guidance on proving the use of leased goods outside the EU.
• The Italian Revenue Agency examined how to prove the use of a leased boat outside the EU.
• Services related to leasing or renting boats for more than 90 days are not considered performed in Italy if used outside the EU.
• Proof of use outside the EU is required to consider the service location outside the EU.
• The boat was leased in Italy but used in Montenegro, outside the EU.
• The user requested confirmation from the agency on VAT exclusion due to use outside the EU.
• The agency discussed the necessary proof to demonstrate use outside the EU.
• The agency referred to a provision outlining how to prove service use outside the EU.
• Required proof includes leasing contracts and navigation logs or records.
• Additional proof may include data from navigation systems.

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.