New refund rules and procedures for environmental contributions for electrical appliances in Italy

A significant update of the procedure for the refund of environmental contributions for EEE was adopted in Italy in April 2023. The new regulations concern both the reimbursement for equipment already placed on the market and the reporting obligations for producers and exporters.

The latest changes now allow applications for environmental refunds not only for EEE placed on the market in the current year, but also for products placed on the market in the previous two-year period. This represents a significant expansion of the refund possibilities and aims to increase the efficiency and fairness of the system.

An additional requirement concerns the collection of all household electrical and electronic equipment placed on the Italian market. This data must be recorded in the so-called POM declaration. Regular exporters who purchase goods exempt from VAT are also affected. The reason for this is that despite a potential exemption from VAT, there is no guarantee that the purchased goods will actually be exported abroad. However, should an export later take place, appropriate evidence must be provided.

Manufacturers are required to keep all documents proving the export at their premises. This proof of shipment abroad is essential to be exempt from the VAT exemption declaration.

The new refund rules and procedures signal a step towards greater transparency and control over trade in electrical and electronic equipment in Italy. Not only do they provide an extended possibility for environmental refunds, but they also put increased focus on proper documentation and reporting of business transactions. The emphasised need for proof of export is to ensure that the system works effectively and correctly.

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