The new sanction rules, introduced by Legislative Decree 87/2024, stipulate that, for intra-Community supplies of goods effected as from 1 September 2024, the 90-day time limit for the transport or dispatch of the goods to another Member State must be complied with in order to benefit from the non-taxable VAT.
To this end, we recall that it is necessary for each Intra-EC transfer to complete the special consignment note called CMR.
For violations committed after 1 September 2024, if the transport of the goods does not take place within 90 days, the supply is considered irregular and a penalty of 50% of the VAT not applied is imposed (Art. 7(1) of Legislative Decree 471/97); the penalty is waived if within the following 30 days the invoice is regularised by payment of the VAT.
With its Interpretation Reply No. 236 of 29.11.2024, the Revenue Agency clarified that the irregular supplies of goods, made before 31 August 2024, are instead subject to the penalty set forth in Article 6 paragraph 1 of Legislative Decree 471/97, amounting to between 90% and 180% of the tax.Lgs. 471/97, of an amount between 90% and 180% of the tax; it remains possible for the transferor to avail himself of the "ravvedimento operoso" to define the reduced penalty, by integrating the irregular invoices by means of increasing variation notes and paying the higher tax, in addition to the penalties and interest due.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.