On-board equipment and ship’s stores: mandatory registration
The Italian Revenue Agency, in response to a taxpayer’s question (n. 325, 30 July 2019) returns on the VAT-exemption issue of the purchases of on-board equipment and ship’s stores, stating that, also in presence of the e-invoice the registration of the invoice and the annotation of the declaration of embarkation from the master of the vessel are still needed.
In response to the question, the Agency states that the VAT-exemption regime of the purchases of on-board equipment and ship’s stores applies for ships navigating the high seas, and that the regime requires the proof of embarkation.
More in detail, the proof is considered reached through the annotation of the invoice data in the special register that needs to be endorsed by the Customs Agency along with a copy of the invoice itself. The original document shall carry a declaration of the master of the vessel.
For this reason, in response to the taxpayer’s question n. 325, 30 July 2019, the Revenue Agency rejected the claim with which the taxpayer proposed to delete the register of the on-board equipment and ship’s stores, following the coming into force of the compulsory of the e-invoices (from first of January 2019).
The Agency has clarified that, despite the entry into force of the e-invoice obligation, the VAT-exemption regime of on-board equipment and ship’s stores (with the exception of fuel and oils) is still subject to the proof of embarkation; proof that shall be provided through the simplified procedure.
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