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
Latest Posts in "Italy"
- EGC VAT Case T-231/26 (Agenzia delle Entrate Direzione Provinciale Genoval) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
- EGC VAT Case T-232/26 (Appellant_1 Srl ) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
- Monthly Reporting for Unused POS Terminals for Payment Acceptance
- Personnel Secondment and VAT: When Cost Reimbursements Become Taxable
- Updated ViDA Implementation Plan for VAT in the Digital Age
