Resolution No. 2/E 2024 and new method of submitting the high seas declaration for non-residents

Contribution by Dr. Carla Bellieni (Piana Illuzzi Queirolo Trabattoni law firm) and Professor Benedetto Santacroce (Santacroce & Partners law firm)

From 10 January 2024, the method of sending the 'declaration of high seas' via email to the Pescara Operations Centre [COP] becomes obsolete, "outdated and no longer practicable".

This important change affects non-residents without a tax representative or direct identification in Italy who intend to make purchases or imports in Italy under the tax-free regime pursuant to Article 8-bis of the VAT Law. The "declaration of high seas" is required by Article 8-bis of the VAT Law for the purposes of applying the tax-free regime to transactions involving vessels used for commercial purposes and designated for high seas declaration.

The law provides that:

– the condition relating to the existence of navigation on the high seas [i.e. having carried out or committing to carry out in the future, in the case of a new vessel or discontinuity in employment, voyages for more than 70% on the high seas, i.e. which also include navigation outside the territorial waters identified with respect to the low tide lines] must be declared electronically by the purchasing or importing entity who intends to exercise the option to purchase or import under a VAT-free regime,
– to this end, the high seas declaration must be transmitted electronically by the customer or importer to invoke the tax-free regime.

The "nautical declaration" form was introduced by Provision No. 151377 of June 15, 2021, which provided for electronic submission via Entratel/Fisconline, directly or through an authorized intermediary. Since this method was only accessible to declarants with a tax code in Italy, Resolution No. 54/E/2021 temporarily provided an alternative method for submitting the high seas declaration to foreign entities without a tax code, tax representative, or direct identification in Italy: via email to the COP [Pescara Operations Center].

Resolution No. 2/E of January 9, 2024, announces the activation of a new method for electronically submitting the "declaration of the high seas," accessible to individuals without a tax code, tax representative, or direct identification in Italy. The alternative method of submitting the declaration to the COP is thus "outdated and no longer viable." From January 10, 2024, the only way to submit the nautical declaration is electronically.

The important development comes from Resolution No. 2/E/2024, with which the Agency announces its implementation, for the clear purpose of simplification and systemic coherence, of a solution that allows the electronic procedure to be extended to non-residents who lack a tax code, a tax representative, and are not registered in Italy. The new service has been available on the Agency's website since January 10, 2024, and represents a simplification with significant efficiency benefits. It allows for: (i) electronic checks, (ii) downloading the electronic protocol to the supplier's tax drawer, and (iii) checking the electronic protocol via the dedicated service available on the Agency's website. These are key aspects for the full implementation of the procedure and the penalties provided for by the regulatory framework.

CLICK HERE TO SUBSCRIBE TO THE FREE SUPER YACHT 24 NEWSLETTER