Sales below cost
Discounts, under-pricing
Sales below cost are the sale to the public of one or more products at a price lower than the price shown on the purchase invoices, plus value-added tax and any other taxes or duties related to the nature of the product and minus any discounts or contributions attributable to the product, provided they are documented.
OBJECT REQUIREMENTS:
In order to start sales below cost, it is necessary to be an existing owner of neighbourhood retail shops, retail shops with medium-sized structures between 251 and 400 square metres, retail shops with medium-sized structures between 401 and 1500 square metres, stand-alone retail shops with large structures, or an activity falling under the special forms of sale.
Sales below cost must comply with the prohibitions and modalities prescribed by Article 1 of Italian Presidential Decree dated April 6 2001, number 218.
The start of sales below cost is subject to notification.
The regime for the start of sales below cost is prescribed by Article 1 of Italian Presidential Decree dated April 6 2001, number 218.
The communication must be submitted at least ten days before the start date of the sale itself
The analytical list of the goods placed on sale, classified by articles, with an indication of the price normally charged and the discount or reduction expressed as a percentage of the normal sale price, which is intended to be applied during the liquidation sale, must be notified to SUAP no later than the day before the start of the sale.
The following is recommended before filling in any information:
- consulting the Telematic compilation guide
- selecting the appropriate procedure from the list on the right-hand side of this tab, in order to learn about the necessary forms and annexes to be completed.
Inspections are conducted by the Municipal Police.
- D.P.R. 6 aprile 2001 n. 218 Regolamento recante disciplina delle vendite sottocosto, a norma dell'art. 15, comma 8, del decreto legislativo 31 marzo 1998, n. 114
- Risoluzioni del Ministero dello Sviluppo economico