Buying in Italy without VAT when exporting outside the EU

The general rule: exports without Italian VAT

Under Italian law (Article 8 of Presidential Decree 633/1972), supplies of goods exported outside the EU are not subject to VAT: the seller issues an invoice without tax, with a note stating why VAT is not applied. It is not an automatic exemption, though. The seller is responsible for making sure the goods actually leave the EU customs territory and must prove it with documents. Without that proof, the tax authority can assess the VAT on the seller, which is why Italian suppliers pay close attention to how goods are shipped. The takeaway for a buyer is simple: agree with the supplier who exports the goods and how before you pay, and settle in advance whether the invoice will include VAT or not.

Direct export: the seller or its forwarder ships the goods

The most transparent setup: the seller (or a forwarder acting for the seller) files the export declaration and ships the goods to the buyer outside the EU. The declaration receives an MRN, and once the goods have physically left, customs confirms the exit electronically. That confirmation serves as the seller's proof of export. In this setup the invoice is usually issued without VAT from the start. When we consolidate orders from several suppliers, we ship through a customs representative, collect the invoices and packing lists and make sure the declaration matches each supplier's documents. That way every party keeps proof of exit, and you run less risk of a supplier asking you to pay the VAT later.

When the buyer takes the goods out

If the foreign buyer collects the goods or arranges transport with its own carrier, the law still allows a VAT-free supply, but the conditions are stricter: as a rule the goods must leave the EU within 90 days of delivery, and the seller must hold proof of exit. In this situation many suppliers prefer to invoice with VAT and refund it once they receive the proof, or they only sell with VAT. That is legitimate practice, not a lack of trust in you. If you plan to collect the goods yourself, agree the setup with the supplier in advance, including which documents you must send back and by when.

Tax free for tourists: personal purchases only

Tax free shopping is a separate procedure for private individuals permanently resident outside the EU, and it covers goods for personal use, not commercial consignments. Under current rules, purchases in a single shop must exceed EUR 70 and the goods must leave the EU within the set deadline (as a rule, by the end of the third month after the month of purchase). The shop issues an electronic tax free invoice, which customs validates through the OTELLO system when you leave the EU; an updated version of the system has been in use since July 2026, so check the current procedure with the refund operator. The refund comes from the shop or the operator, usually minus a fee. This mechanism does not work for wholesale buying.

Duties and taxes in the destination country

No Italian VAT does not mean the goods enter your country tax-free. On import you normally pay customs duty plus local VAT or a similar tax. The duty rate depends on the HS code, the country of origin and any trade agreements in force; for example, the UAE applies 5% VAT, while Russia, Belarus and Kazakhstan follow Eurasian Economic Union rules. Customs value is usually calculated on the price of the goods including freight. Before you order, ask a customs broker in the destination country to calculate the charges for your HS codes: this often changes the economics of a purchase more than a supplier discount does. Get that calculation before you sign the order.

Which documents to keep

For every shipment you should hold a full set: a commercial invoice with the description, quantity, price and composition of the goods; a packing list with weights and number of packages; the export declaration with its MRN; and the transport document (air waybill, CMR or bill of lading). Depending on the destination you may need a certificate of origin: a non-preferential one issued by the chamber of commerce, or a preferential origin document if a trade agreement is in force between the EU and your country. Keep the documents together with the order correspondence. Before every shipment we also check whether the goods, the consignee or the destination fall under EU restrictive measures: we do not arrange such shipments.

Before you pay for an export order

• Agree with the supplier whether the invoice includes VAT or not
• Decide who handles export clearance and transport
• Check that the invoice shows composition, quantity and price
• Get the MRN of the export declaration
• Have a broker calculate duties and taxes in your country
• Find out whether you need a certificate of origin
• Do not use tax free shopping for commercial orders