As is known, the habitual exporter[1] who intends to avail of the right to purchase goods and services without applying VAT, must prepare the declaration of intent and send it to the Revenue Office. Starting from 2020, Decree Law 34/2019 (converted into Law 58/2019) has introduced some simplifications on the subject as well as intensifying the relevant sanctions regime.

[1] As envisaged byart. 1 (1) letter a) of Decree Law no. 7461dated 29.12.83, taxable subjects, who in the previous calendar year (or in the 12 months before) have recorded an amount of consideration deriving from supplies of goods for exportation as laid down by art. 8 (1) letter a) and b) of Presidential Decree 633/721, as well as equivalent transactions, international services and supplies of goods within the EU, exceeding 10% of the turnover, acquire the status of habitual exporters.


The taxable subjects with the status of “habitual exporters” can purchase goods and services as well as import goods within the limits of the ceiling available without paying VAT (art. 8 (1) letter c) of Presidential Decree 633/72.   This mechanism permits the avoidance or reduction of the physiological formation of a structural VAT credit position for these subjects, who systematically carry out non VAT liable transactions abroad.

In order to use the benefit deriving from the use of the ceiling, the habitual exporter must prepare a special declaration that certifies its will to avail of this right (so-called “declaration of intent”) and send it electronically to the Revenue Office, which issues an electronic receipt. Before performing the operation, the suppliers or recipients of the habitual exporters are obliged to acknowledge that this transmission has been performed by using the methods provided by the Revenue Office.

Until 2019, the habitual exporter was obliged to deliver or send their own supplier the declaration of intent, along with the receipt issued by the Revenue Office.


Starting from 2020, the obligation of sending the supplier the declaration of intent has been eliminated by art. 12-h of Legislative Decree no. 34 dated 30.4.2019 (so-called  “Crescita decree”) which, however, envisages the introduction of new obligations:

  • Indicating the details of the receipt protocol of the declaration of intent in the invoices issued or in the customs declarations;
  • the elimination of some fulfilments regarding the issuing and the receipt of the declarations of intent (e.g. progressive numbering and noting in a special register);
  • Intensification of the sanctions regime envisaged for the supplier who carries out VAT exempt transactions, without having first electronically controlled that the exporter has presented the declaration of intent to the Revenue Office.

The operating methods for implementing these provisions are to be defined with a measure of the director of the Revenue Office, which should have been adopted within 60 days from the coming into force of the law converting Legislative Decree 34/2019. This measure has not yet been published as at the date of sending this newsletter.


While awaiting the issue of the measure implementing the discipline and in the absence of clarifying interventions, the safest behaviour is that of:

– continuing to apply the old rules in force until 2019 that is:

  • drawing up the declaration of intent and sending it electronically;
  • delivering or sending the supplier the declaration of intent, along with the receipt issued by the Revenue Office (par. 1 letter c);
  • progressively numbering the declarations of intent issued in two copies (par. 2)[1];
  • keeping and noting the declarations of intent issued in a special register or in a special section of the register of the issued invoices or of the consideration pursuant to arts. 23 and 24 of Presidential Decree 633/72[2];

– adopting the new obligations envisaged from 01.01.2020, particularly the one regarding the supplier indicating the details of the receipt protocol of the declaration of intent in the invoice issued or in the customs declarations[3].

We will update you as soon as any new information on the matter becomes available.

[1] Even if the obligation has been abolished from 01.01.2020.

[2] Even if the obligation has been abolished from 01.01.2020.

[3] Delivered by the habitual exporter in the Customs office.

LDP TAX & LAW office remains at your disposal for any further or more thorough information regarding the matters described above.

Dott.ssa Monica Di Oronzo


LDP provides Tax, Law and payroll  scalable and customised services and solutions. LDP Professional have also matured a significant expertise in  M&A, Corporate Finance, Transfer Price, Global Mobility Consultancy and Process Automation. 

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