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Regular exporters and the VAT-free purchase ceiling

Who can buy without VAT on the strength of their exports: the ten per cent test, how intra-EU sales count, the fixed and the rolling ceiling, the purchases that are excluded and what happens when a business is leased. Then the declaration of intent sent to the Revenue Agency, the receipt number on the invoice, the supplier's online check, the penalties and who pays them. Two modules with case studies, 2026 rules.

Advanced2 modules40 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Selling abroad with Italian VAT· Step 2 of 9· Next step: Italian VAT calculator — taxable amount, tax and total

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Explain why the law lets exporters buy without VAT
  • Check the ten per cent test against the previous year's VAT turnover
  • Work out the ceiling on a calendar-year basis and on a rolling twelve-month basis
  • Tell the purchases that can be made without tax from those that are excluded
  • Know what happens to the ceiling when a business is leased
  • Describe how the declaration of intent is filed and what the Revenue Agency issues in return
  • Know which details of the declaration must appear on the supplier's invoice or in the customs declaration
  • Carry out the online check the law requires of the supplier before invoicing without VAT
  • Match each breach with the penalty that applies and the person who pays it
  • Know what the anti-fraud safeguard on declarations of intent provides for

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountBecoming a regular exporter and working out the ceilingWhat you will be able to do
    • Explain why the law lets exporters buy without VAT
    • Check the ten per cent test against the previous year's VAT turnover
    • Work out the ceiling on a calendar-year basis and on a rolling twelve-month basis
    • Tell the purchases that can be made without tax from those that are excluded
    • Know what happens to the ceiling when a business is leased
    Read this module
  2. Module 220 minFree — no accountThe declaration of intent, the supplier's duties and the penaltiesWhat you will be able to do
    • Describe how the declaration of intent is filed and what the Revenue Agency issues in return
    • Know which details of the declaration must appear on the supplier's invoice or in the customs declaration
    • Carry out the online check the law requires of the supplier before invoicing without VAT
    • Match each breach with the penalty that applies and the person who pays it
    • Know what the anti-fraud safeguard on declarations of intent provides for
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (3)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

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File it

Step-by-step guides to the official forms cited in this course.

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The courses that follow on from this one.

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.