With ruling reply no. 359 of 20 May 2021, the Italian Revenue Agency has allowed taxable persons not resident in Italy but in another Member State of the European Union (EU), which have appointed a tax representative in Italy or are directly registered for VAT purposes therein, the right to make use of the so-called “direct” refund procedure of input VAT laid down in Article 38-bis2 of Presidential Decree no. 633/1972.
Source PwC
Latest Posts in "Italy"
- Italian Revenue Agency issues ruling on VAT treatment of intra-entity services between Italian and UK fixed establishments of foreign company
- Companies Must Opt for VAT Group by September 30 for 2026 Implementation
- Tax Authority Clarifies VAT on Rechargeable Fuel Cards: Implications for Businesses and Professionals
- Tax Benefits for Construction and Restoration Companies: 10% VAT Rate Explained
- Italian Tax Authorities Remove Non-EU Companies from VIES for Failing New VAT Guarantee Requirements
