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Italian declaration of intent: buying VAT-free as a habitual exporter

A habitual exporter (esportatore abituale) that intends to buy or import goods and services without Italian VAT must first send a declaration of intent (dichiarazione d'intento) electronically to the Agenzia delle Entrate, on the form in use since 2 March 2020, either directly through Entratel or Fisconline or through an authorised intermediary. The electronic receipt carries a filing number with which the supplier, or Customs for imports, can check that the declaration was filed.

Up to date for 2020 — verified on September 24, 2026Official procedure, no printed formGuide: about 20 min

This content is part of the path: Selling abroad with Italian VAT· Step 8 of 9· Next step: Italian annual VAT return (Iva and Iva base forms)

Deadlines

Before the VAT-free purchases or imports
The declaration covers the purchases and imports the habitual exporter intends to make without VAT, for transactions from 1 January 2020

Documents to prepare

  • Details of the supplier it is addressed to, or Customs for imports
  • The declarant's and the addressee's tax codes
  • Access to Entratel or Fisconline, or an authorised intermediary
  • The electronic receipt with the filing number and sequence number
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Habitual exporters that intend to buy goods and services without VAT being charged
  • Habitual exporters that intend to import goods without VAT: the declaration is then addressed to Customs
  • Suppliers that receive a declaration of intent and check with the Agenzia's service that it was filed
  • Intermediaries authorised to file electronically (Article 3(2-bis) and (3) of Presidential Decree 322/1998)

Worked example

Alfa Export srl buys components VAT-free from Bianchi Forniture spa

Alfa Export srl, a habitual exporter, intends to buy components from Bianchi Forniture spa during 2026 without VAT, for expected supplies of about 40,000 euros. It fills in the declaration of intent with the Agenzia's filing software and sends it through Entratel. The electronic receipt shows the filing number in two parts: a first part of 17 digits and a 6-digit sequence number. Once Bianchi Forniture spa has these details, it opens the Agenzia's checking service, enters the filing number, the sequence number, the year 2026, Alfa Export's tax code and its own tax code as addressee, and gets the answer « dichiarazione d'intento correttamente presentata » (declaration of intent correctly filed).

How to fill it in, step by step

  1. Check that you qualify as a habitual exporter and identify the supplier, or Customs for imports, to which the declaration is addressed.
  2. Fill in the declaration of intent on the form in use since 2 March 2020, for instance with the Agenzia's filing software (IVI15).
  3. Send the declaration electronically to the Agenzia delle Entrate, directly through Entratel or Fisconline or through an authorised intermediary.
  4. Keep the electronic receipt and give the addressee the filing number, made of the 17-digit first part and the 6-digit sequence number.
  5. The supplier checks that the declaration was filed with the « Verifica ricevuta dichiarazione di intento » service, entering the filing number, sequence number, year, the declarant's tax code and the addressee.

Good to know

  • The checking service answers « dichiarazione d'intento correttamente presentata » only if every detail entered matches the receipt issued by the Agenzia.
  • In the filing number, the 6-digit sequence number is separated from the first part by « - » or « / ».
  • Under its decision of 28 October 2021 the Agenzia set up an anti-fraud safeguard allowing it to invalidate declarations of intent already issued and to block new ones.
  • The filing software can also build electronic files holding several declarations from the same business or intermediary.
  • For imports the declaration is addressed to Customs: in the checking service you pick « Dogane » as addressee.

Common mistakes

  • Buying without VAT before the declaration has been sent to the Agenzia delle Entrate.
  • Using the earlier form, valid until 27 April 2020, instead of the one in use since 2 March 2020.
  • Giving the supplier only the first part of the filing number, without the 6-digit sequence number.
  • For the supplier, not checking with the Agenzia's service that the declaration received was actually filed.

Frequently asked questions

Who must file a declaration of intent?

A habitual exporter that intends to buy or import goods and services without VAT, by sending it electronically to the Agenzia delle Entrate.

How is it sent?

Electronically, directly by businesses registered with Entratel or Fisconline, or through the authorised intermediaries listed in Article 3(2-bis) and (3) of Presidential Decree 322/1998.

How does the supplier check the declaration?

With the Agenzia's « Verifica ricevuta dichiarazione di intento » service: it enters the filing number (17 digits), the sequence number (6 digits), the year, the declarant's tax code and the addressee, and gets a confirmation if every detail matches the receipt.

Can the Agenzia invalidate a declaration of intent?

Yes: its decision of 28 October 2021, implementing the anti-fraud safeguard of Law 178/2020, governs the invalidation of declarations already issued and the blocking of new ones.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.