EASYTAX, VAT fiscal representative

Italy – Commercial ships: new certificate required for Italian Commercial Exemption (ICE)

On 15th June 2021, the Director of the Agenzia Entrate published protocol number 151377/2021, which sets out the new procedures for applying for a certificate of purchase under the Italian Commercial Exemption (ICE) for commercial vessels.

From 15th July 2021, in order to benefit from ICE, owners and/or operators of merchant ships will be able to apply electronically (telematically) for a VAT-exemption purchase certificate from the Agenzia Entrate. This option, which is available from July 15th 2021, becomes mandatory on August 14th 2021.

From this date, suppliers and service providers of commercial vessels will have to indicate the reference number allocated by the authorities on the certificate if they want to invoice without adding VAT.

In the event of invoicing exclusive of tax without the required certificate or without having verified that a certificate has been submitted, the supplier or service provider risks penalties including, in particular, an increase of between 100% and 200% of the VAT due.

The form may be filed by the operator and/or owner of the vessel or by an intermediary authorised by the latter.

Some information about the declarants (name, place of residence, telephone number, tax code etc.) will be required.

The following information in particular in box B entitled “Certification of navigation on the high seas” is also required:

  • Name of the vessel
  • Country of registration of the vessel
  • Registration number
  • certify the completion of more than 70% of high seas voyages during the calendar year
  • the period covered by the application
  • the type of transactions for which the registrant intends to exercise the option
  • the tax identification number of the supplier to whom this declaration is addressed, etc.


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