“The VAT deposit is a warehouse where you can introduce, store and process goods already placed in free practice (imported), EU or national, without subjecting them to the payment of VAT”.
The Decree Law establishing and regulating it is the DL 30 August 1993 n.331 art. 50-bis, subject in the last 20 years to countless changes and additions, even recent.
The purpose of the VAT deposit is to defer the payment of value-added tax at the time of entry to consumption in the national territory rather than, as is usually the case, at the time of arrival, resulting in financial advantage.
It should be noted that goods produced in the national or Community territory that are not intended for retail during their stock can also be introduced in the VAT tax filing.