VAT and Customs Rules for Transactions Involving Livigno: Key Considerations and Tax Implications

• Transactions with entities in Livigno require careful VAT and customs evaluation.
• Livigno is politically part of Italy but excluded from the national and EU VAT and customs territories.
• The tax treatment of goods depends on whether they are already in Livigno or transported to/from there.
• Customs surveillance for Livigno follows the municipal boundary, not the political border.
• Sales of goods located in Livigno are not subject to VAT; shipments from Italy to Livigno are treated as exports and are VAT-exempt.

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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