I soggetti che hanno i requisiti di ‘Esportatore Abituale”, per poter effettuare acquisti non imponibili Iva, ai sensi dell’articolo 8, comma 1, lettera c), D.P.R. 633/1972, devono obbligatoriamente trasmettere all’Agenzia delle entrate, per via telematica, una dichiarazione d’intento.
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