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ARTICLE · 09 MAY 2016

How To Effectively Manage Italy's "Improper" Exports

TMF Group BV
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Navigating the various regulations around "improper" exports is no easy feat in Italy. The current regulations raise doubts and do not comply with EU laws, as confirmed by a ruling of the European Court of Justice.

ItalyInternational Law
Francesca Peotta
Francesca Peotta
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Navigating the various regulations around "improper" exports is no easy feat in Italy. The current regulations raise doubts and do not comply with EU laws, as confirmed by a ruling of the European Court of Justice. Even the Italian tax authority has changed its attitude on several points.

What are "improper" exports?

These are those goods sent outside the European Economic Community by (or on behalf of) a non-resident, within 90-days of delivery. The transport must be handled by the non-resident transferee, rather than the Italian national supplier/transferor, and a copy of the invoice must be stamped by the Customs Office or Post Office to endorse the export.

Tax exemption

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