Italy: The contrast between the digitalization of the bill of import and the requirements for deducting Import VAT

In the context of the modernisation process of national customs systems, the Italian Customs Agency has undertaken the so-called “re-engineering of AIDA” (Integrated automation of excise customs) project in accordance with the EU provisions.

This reengineering process, whose release deadline, for customs declarations for imported goods, is set at 9 June 2022, provides for a radical restructuring of processes to seize the opportunities offered by real “digitization”.

Among the main innovations, the re-engineered AIDA system will allow the exchange of messages of the new tracks (H1, H2, H3, H4, H5, H6 and H7) in the XML extension via web services.

The exchange of data in the form of new electronic messages for import customs declarations will represent the actual customs declaration, and so will eliminate the need to print the SAD (customs declaration).

The SAD’s absence affects the customs documentation management and control procedures usually carried out by the operators as well as the related tax obligations, including registering the customs document.

In fact, with AIDA’s re-engineering, the use of a form (such as the SAD) will not be envisaged either for the presentation or for the printing of the declaration. Therefore, since there is no longer a SAD, there will no longer be a document verifying the correctness of the data contained in the customs declaration, nor a document to be filed pursuant to Article 25 of Presidential Decree 633/72 (Italian VAT Code).

As regards VAT profiles, for the need to proceed with the deduction of the tax paid on import, in the absence of a document, what is established by article 52 of the EU Reregulation n.282 of 2011 should be noted, in particular “If the importing Member State has introduced an electronic system for completing customs formalities, the term “document proving the import” referred to in Article 178, letter e) of Directive 2006/112 / EC includes the electronic version of the same, provided that this allows a control of the exercise of the right as a deduction.”

 According to this rule, the electronic version of the import bill supports the exercise of the right to deduct the Import VAT; however, the question of its consultation and the immediate availability of its content for verification still remain unanswered.

This last aspect was recently clarified by the Customs Agency, which specified on 22 April 2022 that a new service is soon to be released that will allow importing entities to access the declarations, allowing the printing of a courtesy copy of the bill of import that contains the declaration’s relevant data.

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