Module 220 min2274 wordsFree — no account
The declaration of intent, the supplier's duties and the penalties
Dated official sources, and the contents this module links to · 1 section
Official sources
- Italian Revenue Agency — Declarations of intent: what they are (electronic filing from 1 January 2020) — verified on September 25, 2026
- Italian Revenue Agency — Declarations of intent: form and instructions (in use from 2 March 2020) — verified on September 25, 2026
- Italian Revenue Agency — Declarations of intent: legislation and guidance (anti-fraud decision of 28 October 2021) — verified on September 25, 2026
- Official Gazette — Decree-Law 746/1983, article 1, letter c) (electronic declaration, receipt number, customs), version 11 — verified on September 25, 2026
- Official Gazette — Decree-Law 746/1983, article 1, version 12: repeal by Legislative Decree 10/2026 — verified on September 25, 2026
- Official Gazette — Legislative Decree 471/1997, article 7 (paragraphs 3, 4 and 4-bis), version 9 — verified on September 25, 2026
- Official Gazette — Legislative Decree 471/1997, article 7, version 10: repeal by Legislative Decree 173/2024 as amended by Decree-Law 200/2025 — verified on September 25, 2026
- Official Gazette — Presidential Decree 633/1972, article 21, paragraph 6 (the «operazione non imponibile» note), version 18 — verified on September 25, 2026
Contents linked from this module
- Declaration of intent
The form's page: where to find it, how to fill it in and how to file it.
- Annual VAT return
The catalogue page on the annual VAT return, the document that closes the exporter's VAT year.
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.