The customs warehouse, allowing the suspension of payment of the duties imposed on deposited goods, permits non-Community goods under suspension of customs duties and Community goods, for which a specific Community legislation provides the benefit of measures normally related to the export of goods.

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 to issue electronic self-invoicing via SdI.

The Inland Revenue also points out that the document issued at the time of the extraction takes on a further function with respect to the mere integration of another precedent, as it is instrumental in identifying the new value of the extracted asset and the correct tax base. For this reason, the self-invoice must follow the general rules and be, therefore, electronic by SdI.

In conclusion, the Agency confirms the self-invoices issued for the extraction of the assets from a VAT deposit, according to the free determination of the operating subjects, to be analogical or electronic, extra-SD, with the obligation of electronic bill via SdI only in the case in which the asset, extracted by the Italian operator, during the stay in the warehouse was the subject of a supply of services, territorially relevant in Italy, which changed its value.

The Customs and Monopolies Agency, in note n. 73328/2019, extends the validity of these conclusions to the case in which the mismatch between the value of the goods introduced in the warehouse and the goods extracted is due to a sale occurred during the custody of the asset on deposit.

Even in this case, therefore, the self-bill issued at the time of extraction is no longer a simple integration of another document, but assumes a further value, which is that of a document suitable for identifying the value of the asset extracted and, consequently, the correct tax base.

On the subject of the declarations of intent, the Customs Agency emphasizes with note n. 69283 / D / 2019, which with article 12-septies of the growth decree intervened on article 1, paragraph 1, lett. c), D.L. 746/1983, in order to simplify the discipline of the declarations of intent and the relative sanction regime referred to in article 7, paragraph 4-bis, Legislative Decree 471/1997.

On the one hand, the electronic transmission of the declaration of intent to the Inland Revenue, which issues a specific electronic receipt, is confirmed; on the other hand, however, the obligation to deliver the declaration to the supplier or lender, or to customs, together with the receipt of the electronic submission, is no longer provided.

The new provision therefore requires that the electronic receipt issued by the Inland Revenue, indicate the protocol of receipts, and in these extremes, must be indicated by the transferor / lender in the invoices issued on the basis of the declaration of intent; must be indicated by the importer in the customs declaration.

Without prejudice to the fact that the indication of the protocol number attributed to the declaration of intent is currently already required for the correct completion of the customs declaration (notes No. 17631 / D / 2015 and No. 58510 / D / 2015), the Growth Decree confirmed that:

For the verification of the aforementioned extremes at the time of importation, the Inland Revenue will make available to the Customs and Monopolies Agency the database of declarations of intent to dispense the operator from the customs delivery of paper copy of the declarations of intent and presentation receipts; the declaration may also cover several transactions. The possibility that a declaration of intent concerns a series of customs import operations, up to a certain amount to be used in the reference year, had in fact already been admitted by the Revenue Agency with resolution 38 / E / 2015. Finally, article 7, paragraph 4-bis, Legislative Decree 471/1997 was amended, reintroducing the proportional sanction (from 100 to 200% of the tax) provided for the transferor / lender in the event of transfer / provision without application of VAT in the absence of prior verification of the electronic transmission which remains the responsibility of the usual exporter ‘.