Supreme Court accepts loading document as proof of export

• In its judgment no. 6584 dated 12 March 2024, the Italian Supreme Court concluded that the so-called ‘manifesto di carico’ represents a valid alternative proof of export. ​
• In this particular case, an Italian trading company found itself unable to obtain a direct proof that the goods had been exported. This was due to the reason that the customs procedure was handled by the foreign client. Therefore, neither the notification of the so-called ‘exit results’ electronic message nor the ‘follow-up procedure’ was handed in to the Italian entity. ​​
• The Italian Supreme Court clarified with regard to this matter that the ‘manifesto di carico’ – a document that certifies the loading of goods onto the carrier’s ship – can serve as proof that the goods have left the territory of the European Union (EU). ​​
• Moreover, the Supreme Court reaffirmed that to quality for the VAT exemption region for exports outside the EU, the destination of the goods (outside the EU) must be proven with certain and incontrovertible evidence, such as certifications issued or endorsed by public authorities of a foreign state. Private documents in relation to the payment of the goods on the other hand shall not serve the designated purpose. ​​

Take away:

With this formal clarification by the Italian Supreme Court of accepting the loading document as proof of export, the application of the VAT exemption regime under Article 9, paragraph 1, letter b) of the Italian Presidential Decree no. 633/1972 shall be allowed and used. This decree pertains to ‘indirect’ exportation, where the transport is handled by or on behalf of the foreign purchaser. 

Link:

Alternative proofs related to export sales: the so-called “manifesto di carico” – Supreme Court Judgment No. 6584 of March 12, 2024

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