Fiscal warehouse
Gondrand offers a VAT fiscal warehouse service (Finance Ministry Decree, 20 October 1997), which gives several innovative possibilities in the customs field.
- In national territory it gives the possibility of domesticating goods without having to pay VAT immediately at Customs, it is payable only after the good has been sold to the end customer in the national territory. Payment will only be due only if the monthly or quarterly VAT balance is in arrears. Should the amount be in credit, you can directly deduct the VAT credit from it.
- Within the European Union it makes it possible to be exempted from all obligations provided for by fiscal regimes that govern the transfer of goods within the community, as if the item had left the national territory. The same applies for purchases entering Italy. The good inside the VAT fiscal warehouse can resold repeatedly between many subjects, still under a VAT suspension regime.
- For non EU goods it is possible for the foreign importer, whether from another EU country or outside the EU, to enter them in the VAT fiscal warehouse via the warehouse keeper’s fiscal representative in Italy to then resend them into the EU free of any customs constraint, as they have become fiscally EU.
The various operations shown above are simplified, but a team of experts from the office is ready to show you every detail.
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