Following the amendment to Art. 9 of Italian Presidential Decree 633/72, the scope of VAT exemption for some international services has been defined. As of 1^st January 2022, in fact, exemption remains exclusively for transport services provided to subjects such as exporters, holders of the transit procedure, importers and the recipient of goods.
VAT exemption also remains applicable to transport services supplied to those who provide shipping services for goods being exported, temporarily imported, in transit, or goods being imported that are subject to taxation in customs.
The new provisions concern operations relating to services in Italy, as the place where transport takes place coincides with the customer’s own country, while services rendered to foreign customers remain exempt from VAT in Italy.
ITALIANSPED, an international forwarder registered on the inter-provincial list as n. 875, is permitted to obtain the issuing of invoices under the non-taxable system.