The prices of goods sold in Livigno are exempted from VAT.

The municipality of Livigno enjoys duty free status, pursuant to the Law no. 516, 17 July 1910 (G. No. 180 of 02/08/1910) and it is therefore exempt from certain taxes, such as VAT.

This status has promoted tourism development since the late 1950s. The origins of the free zone is dated back to the special derogations that the local community managed to obtain, since 1538 from the Bormio County, subsequently confirmed by successive norms and conventions during the nineteenth and twentieth centuries.

The prices of goods sold in Livigno are exempted from VAT. Those who visit Livigno find it convenient to buy tobacco, sugar and spirits as well as high quality goods. The goods purchased must remain within the limits established by the Duty Free Allowances Table. It is also convenient to refuel: note that it is possible to export only the fuel contained in the tank of the same vehicles or in approved tanks with a capacity not exceeding 10 liters.

The original main reason for the birth of the duty free zone was related to the isolation that has long characterized this location. Until the winter 1952/53 (the start of the winter opening of the Passo del Foscagno) the Livigno community was completely devoid of any communication path with the rest of the world for the whole winter, from the first snowfall in autumn until the melting of snow in the spring.

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