Abroad use of a company vehicle by employees domiciled in Italy

The European Customs Code, following the amendment of January 1st 2010, ordered that the swiss employer’s company vehicle, made available to employees residing in Italy, must be used exclusively for the itinerary home/ work and for professional purposes.

The Italian Customs Authorities requires to the employee to obtain an authorization from the employer. In it there are drafted an authorization from the employer to use the vehicle for aforesaid itinerary and just for other business purposes specificated in the employment contract.

The employer must get to the competent italian customs Authorities a preventive authorization in order that the Italian employee could use the vehicle, registered in Switzerland, for the itinerary home/work and for other business purposes.

The customs authorization will take effect for only two years, in the terms of Article 558 of Regulation (CEE) n. 2454/93 (changed by Regulation CE n. 993/01) after which there will need to renew it.

If the above regulations are not respected, the italian customs Authorities will proceed to requisition of the vehicle.

Our professionals staff are available to answer any questions and investigate any further issue about it.