With the reply to ruling no. 248 yesterday, the Revenue Agency reaffirmed the principle according to which the appointment of a tax representative in Italy is not an obstacle to the “direct” VAT refund application by a person not resident in the territory of the State.
With reference to VAT refunds to non-resident subjects established in non-EU countries, the only person entitled to recover the VAT paid at the time of import remains in any case the tax representative to whom the customs bills are made out who, prior registration of the same in the register of purchases, can deduct, upon the occurrence of the conditions, the tax paid, or ask for an annual and / or quarterly refund. This was clarified by the Inland Revenue with the response to ruling no. 248 of 9 May 2022.
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