Italy – changes in the use of VAT warehouse as from 1 of April 2017


477118_web_r_by_barbel-jobst_pixelio-deWith effective date April 1st, 2017, significant changes will be introduced in relation to the use of the VAT warehouse and the way to account for VAT following the withdrawal of the goods.

In particular, art. 50-bis of Law Decree no. 331/1993 (the provision regulating VAT warehouse simplification in Italy) has been amended as follows:Read More »