Module 120 min2232 wordsFree — no account
Becoming a regular exporter and working out the ceiling
Dated official sources, and the contents this module links to · 1 section
Official sources
- Official Gazette — Presidential Decree 633/1972, article 8 (exports, tax-free purchases, lease of a business), version 15, last non-empty version before repeal — verified on September 25, 2026
- Official Gazette — Decree-Law 746/1983, article 1 (ten per cent test, monthly ceiling, declaration of intent), version 11 — verified on September 25, 2026
- Official Gazette — Decree-Law 331/1993, article 41, paragraph 4 (intra-community supplies count towards the percentage and limits), version 13 — verified on September 25, 2026
- Italian Revenue Agency — General rules and rates (definition of VAT turnover) — verified on September 25, 2026
- Official Gazette — Legislative Decree 10/2026 (consolidated VAT code), article 171: applies from 1 January 2027 — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate the exporter would otherwise have paid on its purchases — 22 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.