Italian tax authorities clarified the process for foreign taxpayers to obtain a refund of VAT wrongly paid in Italy for intra-Community distance sales. A U.S. company registered for VAT in Italy through a fiscal representative erroneously subjected all distance sales of goods made via the web within the EU to Italian VAT until 1 July 2021. Following an assessment by the Danish tax authorities, the applicant began paying VAT in Denmark and asked if it could recover the VAT erroneously paid in Italy. The authorities confirmed that an anomalous refund claim could be made under Article 30-ter, paragraph 1, of Presidential Decree 633/1972, without the need for guarantees and within the limits of the VAT actually paid to the other member state. The claim must be presented to the tax authorities office based on the fiscal domicile of the fiscal representative of the applicant. The provision of Article 11-quater, paragraph 2, Legislative Decree 35/2005 was abolished with effect from 30 June 2021, but may still be applicable with reference to transactions carried out and errors committed up to that date.
Source PwC
