VAT Warehousing

A VAT warehouse is a facility authorized to store domestic, EU, and non-EU goods, allowing companies to defer VAT payment until the goods are removed from the warehouse for sale or distribution.

This regime represents a significant opportunity for companies engaged in international trade, as it allows them to avoid immediate payment of tax on imported goods, thereby improving the financial management of import and export operations.

Thanks to the VAT warehouse system, goods can be temporarily stored in a warehouse with the tax suspended until they are released for sale. In some cases, it is also possible to release non-EU goods for free circulation, subsequently selling them within the country without having to pay the VAT immediately at customs.

Diellesped Srl

Our team provides assistance and representation for VAT warehousing, supporting companies with all administrative, tax, and customs procedures. We analyse each client’s needs to identify the most suitable solution, streamlining import and export operations and ensuring full compliance with current regulations.

Which goods are excluded from the VAT warehouse?

The following are excluded from the VAT warehouse:

Goods intended for retail sale while stored in said premises;
Goods present in Italy under the temporary admission regime (goods that are not to undergo processing or transformation and are to be used for tests and experiments, fairs and exhibitions, presentations and demonstrations, or to carry out a professional activity);
Goods placed in temporary storage facilities or warehouses pending the assignment of a customs-approved treatment or use;
Goods imported under an inward processing procedure (goods undergoing processing or repair).