The situation was addressed by the Italian Revenue Agency in response to a case involving a US company selling goods through a web channel in Italy and other EU states. Since July 1, 2021, distance sales can be managed using the One Stop Shop (OSS) regime, allowing VAT declaration and payment in the identification member state. The previous article 11-quater of DL 35/2005, which allowed for anomalous refunds, is no longer in effect but remains valid for errors made before June 30, 2021. To claim a refund, non-resident subjects should provide proof of the undue payment. The refund request should be submitted within two years from the payment date or the date of the overpayment. The article also clarifies certain aspects related to the submission of refund requests and the documentation required for the process.
Source: eutekne.info
