Preliminary feasibility analysis
Before dealing with the costs and bureaucratic procedures related to opening a tax warehouse, we check whether your company has all the requirements to request this regime.
Preliminary verification of documents and costs
Obtaining the tax warehouse regime requires the obligation of internal procedures dedicated to products under the tax suspension regime. We will also assist you in drafting these company procedures.
Problem solving
Thanks to our experience in the field, we are able to provide you with the fastest and most economical solution to any problem relating to the tax warehouse for goods under a tax suspension regime.
Qualified assistance
Professionals specialized in tax filing at your disposal for any need.
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What is a tax warehouse?
A tax warehouse is a facility authorised to process, manufacture, receive, hold or ship excisable goods under a regime of suspension of excise duties, i.e. without having yet paid the excise duty on such products.
While the importer decides the destination of the goods, the same, stored in this sort of warehouse is subject to taxation. We therefore find ourselves in a situation of temporary suspension of the tax.
The suspension regime
it is the tax regime applicable to the manufacture, transformation, holding and circulation of products subject to excise duty until the duty becomes due.
It is possible to enter the suspension regime by sending the goods, accompanied by the DAA, to a tax warehouse, obtaining a refund of the excise duty paid.
To open a tax warehouse, authorization is required. For products other than manufactured tobacco, the operation of the tax warehouse is subject to the issuance of a license.
The procedure starts with the request for establishment presented by the interested party and ends with the issuing of the authorization to manage the plant under the tax warehouse regime, after the attribution of an excise code.
The start-up of the facility is subject to the submission of the application and the issuing of the authorization.
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