{"id":869,"date":"2017-07-19T21:04:36","date_gmt":"2017-07-19T19:04:36","guid":{"rendered":"http:\/\/actaxlaw.com\/uncategorized\/le-novita-della-disciplina-dei-depositi-iva\/"},"modified":"2018-02-21T19:58:35","modified_gmt":"2018-02-21T18:58:35","slug":"changes-the-legal-framework-vat-deposits","status":"publish","type":"post","link":"https:\/\/actaxlaw.com\/en\/tax-alert-en\/changes-the-legal-framework-vat-deposits\/","title":{"rendered":"Changes in the legal framework on VAT deposits"},"content":{"rendered":"<p>Art. 4 paragraph \u00a07 of Draft Law No. 193 of 22.10.2016, converted by Law no. 225 of \u00a01.12.2016, amended the legal framework applicable to VAT deposits, coming into effect on \u00a001\/04\/2017, eliminting the previous subjective and objective limits on access to the regime. The new legal framework envisages:<\/p>\n<p>the possibiity of making transfers without applying VAT for transfers in general;<\/p>\n<p>specific methods of withdrawals of goods from storage.<\/p>\n<p>In addition, against starting from 01\/04\/2017, persons who are \u201chabitual exporters\u201d may withdraw goods from the VAT storage without application of the tax pursuant to art. 8 paragraph 1 letter c) of \u00a0DPR 633\/72, through the drafting of the declaration of intent for each withdrawal to be sent electronically to the agency and to the operator along with the receipt documenting the electronic transmission.<\/p>\n<p><a href=\"https:\/\/actaxlaw.com\/wp-content\/uploads\/2017\/11\/AC-Tax-Alert-07-2017-Nuova-disciplina-depositi-IVA.pdf\">Download pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Art. 4 paragraph \u00a07 of Draft Law No. 193 of 22.10.2016, converted by Law no. 225 of \u00a01.12.2016, amended the legal framework applicable to VAT deposits, coming into effect on \u00a001\/04\/2017, eliminting the previous subjective and objective limits on access to the regime. The new legal framework envisages: the possibiity of making transfers without applying [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-869","post","type-post","status-publish","format-standard","hentry","category-tax-alert-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changes in the legal framework on VAT deposits - Ac Avvocati<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/actaxlaw.com\/en\/tax-alert-en\/changes-the-legal-framework-vat-deposits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes in the legal framework on VAT deposits - Ac Avvocati\" \/>\n<meta property=\"og:description\" content=\"Art. 4 paragraph \u00a07 of Draft Law No. 193 of 22.10.2016, converted by Law no. 225 of \u00a01.12.2016, amended the legal framework applicable to VAT deposits, coming into effect on \u00a001\/04\/2017, eliminting the previous subjective and objective limits on access to the regime. 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