Italy: New rules on import VAT recovery

New “recapitulative statement”

New “recapitulative statement”

Current rules state that purchasers must include a customs certificate (single administrative document) in their purchase value added tax (VAT) register in order to recover import VAT. Customs certificates are transmitted electronically via an “IM” message by the customs and monopolies agency to the taxpayer. However, this certificate will be replaced from 30 November 2022 by a new “recapitulative statement” (prospetto di riepilogo).

The Italian tax authority confirmed (ruling no. 417/2022) that import VAT is recoverable by including one of the following documents in the VAT purchase register:

  • A customs certificate, documented by the current “IM” message
  • The new recapitulative statement for imports taking place from 9:00 AM (GMT +1) on 30 November 2022, which will be documented through the new “H” message

The new recapitulative statement is therefore required to recover import VAT effective 30 November 2022. It can be downloaded through the importer/purchaser’s account on the customs and monopolies agency website.

Read a November 2022 report [PDF 334 KB] prepared by the KPMG member firm in Italy



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