Officials from the Sassari Customs and Monopolies Agency have identified and disrupted a sophisticated VAT evasion scheme. The operation revealed the unlawful use of the "VAT ceiling" tax relief scheme , resulting in total tax evasion of nearly €500,000.

The VAT ceiling is the regulatory instrument that allows "habitual exporters" (companies that export more than 10% of their turnover abroad) to purchase or import goods and services without having to pay the tax, avoiding accumulating a constant VAT credit with the State.

The investigation focused on two companies in the Sassari area, both managed by the same person. Database cross-referencing and document checks revealed that neither company had undertaken exports or intra-Community deliveries that would warrant habitual exporter status . In fact, for the 2024 tax year, the companies had no available credit limit.

Despite this, the legal representative allegedly submitted several false declarations of intent to the Revenue Agency. Once he obtained the registration receipts, he sent them to his national suppliers to obtain invoices for the goods without charging VAT. Through this system, the two companies allegedly made purchases with a total tax exemption worth approximately €470,000, completely omitting VAT.

The two companies were assessed administrative fines ranging from €400,000 to €700,000, in addition to the immediate initiation of procedures to recover the evaded tax. The companies' legal representatives have been charged.

(Unioneonline/AD)

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