The VAT fiscal depots definitely entered in our regulations with the Law 18.02.97, N. 28 which introduced in the D.L. N. 331/93 the article 50 bis. In this way it is possible to work also in Italy with the same fiscal VAT facilities in force in the other Countries of the European Community.
In these first years during when they have been in force, always more and more Italian companies buying goods from Third Countries or from the EEC (raw materials, finished products) or exporting their products to EEC or to Third Countries, have used the VAT fiscal depots to obtain the facilities (both fiscal as well as of storage costs) offered by this procedure.

 


The subjects automathically authorized to handle the fiscal VAT depots are:

  • the companies carring on the General Customs Warehouses;
  • the companies carring on the private customs depot on third persons' account;
  • the bonded warehouses and the bonded points.

Furthermore other subjects can be licensed to keep national and community goods under the VAT depot rules if these subjects are trusted by the financing Administration: the authorization can be given exclusively to capital companies presenting particular qualifications which are strictly controlled and evaluated by the financing Administration.

FER Fischer & Rechsteiner have obtained the specific authorization to handle a customs depot and a VAT depot directly inside their terminals under the identification number 100/C. It is then a relevant option for the goods importers: industrial and commercial companies by using this instrument can postpone the VAT payment till the moment when the imported goods will be actually commercialized. FER Fischer & Rechsteiner - since equipped with a large termianl to move and store the goods - are able to offer to their clients the following services:

- CUSTOMS DEPOT

- VAT DEPOT

- NATIONAL GOODS DEPOT

To have further informations, do not hesitate to ask us for the leaflet specifically prepared by us on this subject. You are just requested to fill in the form hereunder:

 
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