'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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