4-Goods purchased in Italy and directly shipped outside the territory of the EU by the Italian seller
Sometimes, it is possible that the goods purchased in Italy are really too bulky to be personally carried by the EU non - resident traveller as “personal baggage”.
It is also possible that the EU non-resident traveller leaves Italy for another EU member state. In this case he may ask the Italian seller to ship to his destination abroad the goods purchased in Italy.
In practice, the Italian seller does not apply VAT on goods which are not delivered to the foreign client in Italy and ships them directly abroad, carrying out all the customs formalities concerning the exportation.
In this case, the EU non-resident traveller shall not personally carry the goods purchased in Italy or show them to the Customs of exit from the Community territory to have the invoice endorsed; he shall not return, within the relevant time limits, the original copy of the invoice either; in fact, goods will be shipped, already TAX-FREE, directly to his house.
It is clear however that the Italian seller is supplying in this case a real service to the foreign traveller, which can therefore imply the payment of an additional sum to the TAX-FREE selling price for the costs of transport or/and for the carrying out of the Customs formalities concerning the exportation of the goods purchased.