The Italian tax authorities have recently clarified the right to deduct VAT incurred on the importing of goods.
According to this statement, the VAT debtor is the owner of the goods and not the customs agent who acts as an indirect representative.
In this context, the right to deduct import VAT belongs to the person who receives the goods and who will use them in the course of their business provided that the customs declaration is correctly recorded in their VAT register.
