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One of the main challenges faced by the logistic sector is the improvement of efficiency along the whole supply chain, that in spite of being the symbol of our globalized world, it’s characterized by a strong dependency on bureaucracy. A significant aspect of this dependency regards the legal possession of goods, with which all the stakeholders involved must deal with. Therefore, good can pass through many companies, entailing bureaucracy passages whose cost in terms of money and time are not irrelevant at all and could be significantly reduced with the implementarion of a blockchain in the tracking of the merchandise. This technology may enable a system in which the information are systematically recorded at the moment of their generation, exploiting cryptographic verifiability and automatization: stakeholders could share...

'The Customs and Monopoly Agency, with notes n. 73328 and n. 69283, both of 12 July 2019, provided clarifications regarding the self-billing procedure applicable in case of extraction of the assets from the VAT deposits and the novelties of the Legislative Decree 34/2019 (Growth Decree). In particular, The Customs reports that the extraction of goods from the VAT deposit must take place without the obligation of issuing electronic self-invoicing by means of the Sdi, ie the analogical format or the electronic version other than SdI. The exception is represented by the case in which the goods extracted, during their stay in the warehouse, were subject to services, territorially relevant in Italy, which changed their value, as normally happens in the case of processing or transformation. In this case, it is mandatory...

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