|Why do I have to pay VAT if I will export the machinery abroad ? Top|
We ask in any case to pay VAT, only temporarily, to have the guarantee that the goods are really exported (with reference also to the General Conditions of Sale Art. f.).
In the case of shipping with a forwarder designated by us , in case of export of goods, it will be not necessary to pay for VAT.
Here are the procedures and times in which the amount related to the VAT will be returned:
In case of export to EXTRA EEC countries the Purchaser will have to export the machinery within 90 days from the date of our Transport Document or Accompanying Invoice. To return the amount of VAT the Purchaser will have to send us proof of the export (customs PLEASE NOTICE form EX 1 stamped by the customs in exit from Italy), however no later than 15 working days from the date of issue of the EX1 model itself.
In case of export to CEE countries the Purchaser will have to export the machinery within 90 days from the date of our Transport Document or Accompanying Invoice. To return the amount of VAT the Purchaser will have to send us a CMR signed and stamped by a forwarder resident in the EEC country of destination of the goods, unless the CMR it is issued directly by us.
If the export of goods is required to be done in triangulation CEE or EXTRA CEE, the situation will be assessed on a case-by-case basis and in any case the VAT will be refunded only upon receipt of the required documentation that will be previously requested.
In case the Purchaser does not comply with what requested, the relative VAT amount will be paid to the government, according to the fiscal legislation in force in the Italian state. It will then be Buyer's responsibility, if he deems it appropriate, to request reimbursement of VAT to the Italian state in a totally autonomous form and at his exclusive care and expenses.
|Can I send the Declaration of Intent and do not pay VAT ? Top|
Certainly, but only if you are a registered taxpayer in the Italian fiscal system. The important thing is that the date of the Declaration of Intent and the relative receipt of electronic submission of the same is before the date of issue of our Transport Document or Accompanying Invoice. Otherwise we will not be able to accept the Declaration of Intent and we will be forced to invoice by applying VAT.
|Is it possible to request the issue of customs certificates to reduce import duties in EXTRA EEC countries ? Top|
The machinery is sold EX WORKS - EXW (Incoterms 2010) and therefore it will be the from you designated Customs Agent's duty to require, at your expenses, these certificates (eg., EUR 1 - ATR etc.) at the customs office.
Nevertheless, the issue of the aforementioned certificates sometimes requires to release proofing documents that in the case of used machinery, sometimes also not recently manufactured, cannot be released.
So please ask before you participate in the auction if are present or if the required documentation can be released.
The non-possibility of producing the aforementioned documentation does not constitute a reason for withdrawal from the purchase made.