Michaela Merz


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Italy: VAT Warehousing – pending decree issued


VAT warehouses: according to the Ministerial Decree dated 23 February 2017 financial guarantee is due upon certain conditions

Abstract: in the Official Gazette dated 17 March 2017 it has been published the text of the Decree of the Ministry of Finance, which clarified relevant contents, practicalities and formalities regarding financial guarantee for withdrawal of goods introduced into a VAT warehouse from non-EU, as well as relevant exemptions. Continue reading