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VAT taxpayers, who have requirements to be qualified as “habitual exporter”, shows the intention to use of the faculty to make purchases or imports without the application of VAT, by filing a proper form to the Revenue Agency, which issues an electronic receipt indicating the receipt protocol number.
Art. 12-septies of the Law Decree no. 34/2019 (“Growth Decree 2019”) introduced important changes regarding the declaration of intent, which will be applied starting from 1st January 2020.
Read the full article: News regarding Declaration of Intent since 1° January 2020