Refund of VAT and invoice issued by mistake or with errors, the same VAT taxable person can not issue a credit note.

Refund of VAT and invoice issued by mistake or with errors

The refund of VAT is granted even if a VAT taxable person issues an invoice by mistake and the recipient does not register it and does not exercise the right of deduction.
Instead, the same VAT taxable person can not issue a credit note.

Source Agenzia Entrate – Ruling 762/2021

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