From 1 January 2020, following the amendment of the text of art. 103, paragraph 1 of the Highway Code, the new methods of cancellation following definitive export abroad have come into force.The deregistration of the vehicle for definitive export abroad must be carried out before the actual export.
The new provisions, in fact, provide as a requisite for the cancellation that, at the date of request for cancellation, the vehicle has a valid inspection or has been subjected, in the year in which the inspection obligation occurs, to an inspection and proof to ascertain fitness for circulation pursuant to art. 75 of the Highway Code and that a single review provision is not pending pursuant to art. 80 paragraph 7 of the Highway Code.
At the end of the deregistration, a Single Vehicle and Ownership Document (DU) is issued, that is not valid for circulation, with the annotation of the termination of circulation of the vehicle for definitive export to another EU country or to a non-EU country.
If the owner or person entitled to the vehicle needs to reach the foreign country of destination by road, he / she can request the release of the roadmap and the provisional number plates from the Provincial Motor Vehicle Offices or from an Automotive Consultancy Office. With the definitive export, the vehicle ceases to be registered in the Public Automobile Register.
From the tax period following the date of the annotation of the cancellation, the obligation to pay the vehicle tax (car tax) is interrupted. Furthermore, despite art. 103 of the Highway Code provides that the cancellation of the vehicle from the registers is prior to the actual export abroad, however there is the possibility that the cancellation may also take place subsequently, without prejudice to the possible application of the financial penalty provided for in paragraph 5 of the same article.
Studio Arletti & Partners remains at your disposal for further information: do not hesitate to contact us!