On 9 January 2024, the Revenue Agency issued Notice no. 2/E to inform that, on the same date, the alternative method of transmission via email of the scanned copy of the "declaration of existence of the condition of navigation on the high seas" (so-called high seas declaration) to the Pescara Operational Center, already provide for by Resolution no. 54/E of 2021, must be considered outdated and no longer available.
Therefore, starting from 09/01/2024, even foreign subjects, non-resident, non-established, or fiscally unidentified in the territory of the State, will have to send the "high seas declaration" by accessing to the appropriate section on the institutional website of the Revenue Agency, directly or through a delegated intermediary.
All providers/suppliers called upon to issue invoices under the VAT exemption regime pursuant to art. 8-bis of Presidential Decree 633/1972, must verify that the customer has completed the procedures via the electronic platform.
For any further clarification on the matter you can contact us via our email: firstname.lastname@example.org