Since 2/3/2020 new rules relating to the “declarations of intent” for Frequent Exporter and its Supplier are applied.

Declaration of intent give the opportunity to Frequent Exporter to ask for the not-charging VAT, to its Supplier, on some transactions and for some subjects who are entitled to it (see below).

Frequent Exporter: This status is acquired if the level of exports or similar operations registered in the previous calendar year (or in the previous twelve months) has been higher than 10% of the volume of income business.

1. Elimination of the obligation for the Frequent Exporters to send a copy of the declaration of intent and relative receipt of electronic transmission to its supplier

Up to 01/03/2020 included, pursuant to article 8 paragraph 1 letter c of Presidential Decree 633/1972, in order to request to their supplier to issue the invoice without the application of VAT, the Frequent exporter, had to:

• Fill and send, preliminary to the Italian Tax Office and then to the supplier, a copy of the declaration of intent issued with attached the electronic transmission receipt attached;

Before issuing the invoice without VAT application, the supplier had to:

• receive a copy of the declaration of intent from the customer with its electronic transmission receipt;
• verify the effective transmission of the declaration of intent through the special service made available by the Italian Tax Office.

Starting from 02/03/2020, the Frequent Exporter customer will be required only to prepare and submit to Tax Office the declaration of intent and will no longer have the obligation to send to its supplier a copy of the declaration of intent with related receipt of electronic transmission.

The obligations of the Supplier are not subject to change:

• the Supplier, before being able to issue an invoice without applying the VAT, must verify the submission by the Frequent Exporter of the declaration of intent to the Tax Office. In order to do this, the Supplier needs to access to its “Tax box” (available on Tax Office Website), directly by its ID and Pwd (Fisconline/Entratel access) or by its tax intermediary delegated to consult it.

2. Elimination of the registers of declarations of intentThe registers on which it was mandatory to record the declarations of intent, issued and received, have been deleted.

3. Indication on the invoice issued from Supplier of the Tax Office electronic protocol number of the declaration of intentUntil 01/03/2020, it was mandatory, to indicate in the invoice, the number and the date of the declaration of intent issued by the Frequent Exporter.Starting from 02/03/2020, the details of the Tax Office electronic protocol number, related to the declaration of intent received from Tax Office must be indicated on the invoice. The data must be downloaded from the above mentioned “Tax box”.Anyway, for a simpler and faster management of the invoicing, it is recommended to ask to the customers a copy of the declarations of intent with the electronic receipt, also because it is in their interest the correct acquisition of the info to avoid the Vat application.

4. New penalty regime

Penalties for Suppliers, from 100% to 200% of the VAT not applied, are applicable in case the Supplier issues the invoice, in exemption of VAT, without a preliminary check on its Tax Box of the presence of the declaration of intent issued and sent from its Customer to Tax Office.

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