By Ruling no. 495 of October 5th, 2022, the Italian Revenue Agency accepted a request for VAT refund submitted by an employee (official) of an international body not established in Italy concerning the purchases of goods for personal use effected in Italy. The official answer was grounded on the exemption regime set forth, under conditions of reciprocity, by Article 151 of Directive 2006/112/EC (the so-called “VAT Directive”) for the supply of such goods.
Source Mondaq
