There are mainly three actions that the Winemakers ask for: subsidized VAT on wine at 10% , VAT relating to the supply of wine becomes payable when the invoice is collected and suspension of the payment of VAT relating to invoices already issued since March .
The first paragraph of article 6 of Presidential Decree 633/72 provides that the transfers of movable property are considered to have been made at the time of their delivery or shipment . In light of the situation that led to the suspension of all administration activities, taking into account that their recovery and their return to pre-pandemic economic levels will be uncertain, difficult and long, the Italian Federation of Independent Winegrowers asked the Ministers that, until 31/12/2023, VAT relating to sales of wine to the Horeca is payable only at the time of collection of invoices and not at the time of delivery or shipment. The request, therefore, is that the invoice is also issued only after having collected the amount due.
For sales already made, from March onwards, and for which the related sales invoice has already been issued, FIVI requires that VAT be considered "pending" (as is the case for sales to the Public Administration) and that it becomes payable only upon collection of the same previously issued.
In addition, to encourage the purchase of wine and to support the wine sector, FIVI also asked that, until at least 31/12/2023, the VAT rate is not the ordinary rate of 22%, but the preferential rate of 10% .
FIVI - Italian Federation of Independent Winegrowers
The Italian Federation of Independent Winegrowers (FIVI) is an association founded in 2008 with the aim of representing the figure of the Winemaker in front of the institutions, promoting the quality and authenticity of Italian wines. By statute, only producers who meet certain specific criteria can join the FIVI: "The FIVI Winemaker cultivates his vineyards, bottles his own wine, personally taking care of his product. He sells all or part of his harvest in the bottle, under his responsibility , with its name and label. "
Currently there are about 1300 associated producers, from all Italian regions, for a total of about 13,000 hectares of vineyards, for an average of about 10 hectares of vineyards per farm. Almost 95 million bottles are sold and the total turnover is close to 0.8 billion euros, for an export value of 330 million euros. The 13,000 hectares of vineyards are conducted 51% in a biological / biodynamic regime and 49% according to the principles of integrated pest management.
