Exporters in Italy, defined as VAT-registered entities whose annual turnover consists of over 10% in exports or similar transactions, can benefit from the VAT “plafond”. This “plafond”, based on the total value of exports over the preceding 12 months, allows them to purchase goods and services without the application of VAT. 

To avail themselves of this advantage, they must electronically submit a declaration of intent to the Revenue Agency before making VAT-exempt purchases or imports. It is crucial to communicate the receipt number to the supplier, as they must verify and include the protocol number in the invoice to correctly issue it without VAT. The same procedure applies to the shipper, who must proceed with the customs declaration for the goods. 

The Revenue Agency has implemented an automatic blocking mechanism for declarations of intent in case of false habitual exporters. Following process simplifications, the obligation to annotate declarations in the appropriate register has been lifted, and it is no longer necessary to deliver them to the supplier or customs. Instead, the receiving protocol details, found on the electronic receipt issued by the Revenue Agency, must be indicated by the seller in the invoices based on the declaration of intent, or in the customs declaration. 

It is permitted to submit a single declaration of intent covering a plurality of import customs operations, up to a specified amount to be utilized in the reference year. 

In case of misuse, sanctions are foreseen for both the seller and the service provider. It is, therefore, crucial to thoroughly verify that the electronic transmission has been carried out correctly.