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Fleet Handbook Italy

it-products
Products
  • Full Operational Lease
  • Operating Lease
  • Fleet Management
  • Sale and Leaseback
  • Motivational Lease
  • AlphaElectric
  • AlphaGuide
  • AlphaCity
  • AlphaDrive (Motivational Lease)
Services

Service, maintenance and repairs, tyre management, claims management, accident management, roadside assistance, replacement vehicle, pre-contract vehicles, daily rentals, road tax, vehicle-related fees, fine management, fuel card management, fleet consultancy, online reporting.

Term and mileage for Operating Lease
  • Minimum: 12 months/5.000 km per annum
  • Maximum: 60 months/40.000 km per annum
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Title

Alphabet Italy retains the title of the vehicle.

Cars must be registered with the ‘Ufficio della Motorizzazione Civile’ (General Motor Vehicles Office - MCTC) and the ‘Pubblico Registro Automobilistico’ (Provincial Public Car Registers - PRA) Once the registration requirements have been fulfilled, documents are issued for the car as follows:

  • The MCTC registers cars and issues plates and licences.
  • A licence is issued in the name of the person declared to be the car’s legal owner.
  • Cars registered abroad may be driven in Italy for up to one year with a foreign registration licence.
Required documentation

Three documents are required:

  • Form 21/20 signed by a legal representative
  • Copy of the ID of a legal representative
  • Legal subsidiary certificate
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VAT rate

The current VAT rate is 22%.

Car leases (financial and operational), car hire and all services are classified as services and are therefore subject to Italian VAT when supplied by an Italian lessor to an Italian customer

Other vehicle-related taxes and fees
  • Registration tax
    Vehicles registered in Italy are subject to a one-off provincial tax. For example, in the province of Rome where Alphabet has its legal residence, this currently costs €151,00 for vehicles under/equal to 53 kW. For vehicles starting from 54 kW, it is equal to €3,51 per kW.
  • Road tax
    All vehicles registered in Italy are subject to an annual road tax, whose calculation is based on the car’s kW. The road tax is calculated by multiplying the effective engine output by the corresponding value. For vehicles with more than 185 kW, there is a special tax of €20,00 for each additional kW after the 185th kW.
  • CO2 tax
    At present there is no CO2-specific tax in Italy.
  • Vehicle preparation fee
    A flat fee is billed for pre-delivery preparation of the vehicle. This fee includes items such as mats and an emergency kit (triangle, replacement lights, etc.). The manufacturer generally sets the cost of vehicle preparation. For example, vehicle preparation for a BMW currently costs €800,00.
Tax refund and accounting

Forty per cent of the total VAT paid is usually deductible for leased business cars. The deductibility of the VAT is subject to change depending on the percentage of private and business usage of the vehicle.

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If the vehicle is used for private purposes only, the taxable benefit accruing to the employee is calculated in line with the general rules (corresponds to the market value of goods and services received).
The use of the car for travel to/from the workplace is deemed to be private usage.
If the vehicle is used for both private and business purposes (uso promiscuo), the taxable benefit is 70% of the total operating costs consisting with the car. This rule is applicable if the vehicle is used for the most part of the year (minimum 181 days).

Example:
 
BMW 320d  
Gross list price (incl. VAT): €37.115,00
Annual lease rate (incl. VAT) €9.800,00
Deductible VAT (40%) €707,00
Taxable benefit (70% of rate + not deductible VAT): €6.365,00

 

it-contact

Alphabet Italia Fleet Management SpA
Registered office:
Via Vincenzo Lamaro, 51
00173 Roma
Italy

Branch office:
Via dell'Unione Europea, 4
20097 San Donato Milanese
Italy

 

Phone: 800 591591 (toll-free number within Italy)
Email: servizio.clienti@alphabet.com
Internet: www.alphabet.com/it

 

Latest update: November 2018​​​​​​​