The Italian Customs Agency (ADM) has announced in notice n°511592 of 11 November 2022 the entry into force from 30 November 2022 of the procedure for the filing and management of import customs declarations in Italy by digital means.
This entry into force is accompanied by the effective and definitive abolition of the Single Administrative Document (SAD) with the IM code.
The abolition was due to take effect earlier this year but was extended due to malfunctions in the new software on 20 July 2022.
Thus, as of 30 November 2022, imports will no longer be documented by these SADs. Instead, customs forwarders will be required to use the new H-codes and will produce the import data in xml format.
The “recapitulative declaration” will now be required in order to exercise the right to deduct VAT on these imports.
Only this document will have evidential value for claiming a refund of import VAT.
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Source: Agenzia delle Accise, Dogane e Monopoli (pdf in Italian)
