6.8 What are the steps Italian customers need to follow for importing vehicles and paying VAT after being invoiced by OPENLANE Europe?

With the new invoicing changes, Italian customers with VAT linked to VIES will now be responsible for the import process and VAT payment. The procedure differs depending on whether the vehicle is a Margin car or the VAT is excluded:

Margin cars

Step 1: Contact the Revenue Agency

• Locate the appropriate Revenue Agency office for your region.
• Request an appointment to unlock the chassis number by phone or online.

Step 2: Prepare the Required Documents At your appointment, present the following:

1. Original Registration Document: Proof of ownership from the country of origin.
2. Purchase Invoice: Details of the vehicle and price.
3. Proof of Payment: Evidence of payment (e.g., bank transfer receipt).
4. Margin Certificate: Provided by Openlane, confirming the vehicle was sold under the margin scheme (specific VAT regime).

Step 3: Provide Additional Documents if Requested
The Revenue Agency may ask for more documents (e.g., customs clearance, Certificate of Conformity).

Step 4: Attend Appointment
Present all documents, and the Revenue Agency will unlock the chassis number.

Step 5: Complete Vehicle Registration
Register the vehicle with the Motorizzazione Civile (motor vehicle authority), pay taxes, and obtain Italian plates and insurance.

Guide to Importing Foreign Vehicles into Italy (VAT excluded Vehicles)

Step 1: Make VAT Payment

• Calculate the VAT due for the vehicle.
• Pay VAT using the F24 form. Complete the payment via bank transfer or other accepted methods.

Step 2: Request CED Receipt

• Submit the following documents to your local Revenue Agency to request the CED receipt:
• Purchase Invoice: The original invoice detailing the vehicle purchase.
• F24 Form and Payment Proof: Completed F24 form and proof of the VAT payment.

Step 3: Check for Chassis Block During Registration
If the vehicle’s chassis is blocked when attempting registration, check your tax drawer (Cassetto Fiscale) on the Revenue Agency’s online portal.

Step 4: Resolve Chassis Block (only necessary if blocked)
If the chassis is not matched or shows insufficient payment, contact the Revenue Agency to request unblocking.

Step 5: Complete Registration
Once unblocked, proceed with vehicle registration through the Motorizzazione Civile, including paying any other fees and obtaining Italian license plates.