VATLive > Blog > VAT > Italy non-resident importers VAT warehouse changes - Avalara

Italy non-resident importers VAT warehouse changes

  • VAT
  • 31 January 2014 | Richard Asquith

Italy non-resident importers VAT warehouse changes

From 12 September 2011, the import of goods into an Italian warehouse were determined as zero rated for Italian VAT if a guarantee is provided to cover the imputed VAT. The guarantee shall automatically expire when the goods are removed from the warehouse.

On 4 November 2011, the Italian Customs Agency issued a further guidance note which stated that the guarantees above will not be required if the importer can provide the authorities with a number of documents. These included a certificate issued by the Camera di Commercio proving that the importer has been officially registered for at least one year. Also, a certificate issued by the local tax authorities which are not available to non-resident, foreign traders. The exemption from providing a bank guarantee for Italian VAT was therefore not available to non-resident traders.

On the 1 February 2012 this restriction was lifted. The Customs Agency issued a new guidance note clarifying the requirements for the guarantee exemption, and now allows non-resident importers to apply for the guarantee.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.