The VAT deposit allows you to simplify VAT obligations in case of imports or intra-Community acquisitions:
• Possibility to carrying out certain operations without payment of VAT (comma 4 - art. 50/bis D.L. 33/1993);
• Possibility to liquidate the VAT in easier way during extraction of goods from the warehouse (comma 6 art. 50/bis D.L. 33/1993).