The deadline for requesting foreign VAT refunds for VAT paid in other EU member states in 2022 is September 30, 2023. Italian taxpayers can submit refund requests by this date, while taxpayers established in other EU member states or countries with reciprocity agreements (Israel, Norway, and Switzerland) can request VAT refunds for taxes paid in Italy by the same deadline.
The deadline is set by Article 15 of Directive 2008/9/EC and is considered final. Therefore, the provisions allowing for an extension to the next working day for tax compliance deadlines that fall on Saturdays or holidays do not apply in this case.
To be eligible for a VAT refund from another EU member state, it is required that, during the reference period, the taxpayer did not have their economic activity’s registered office or a fixed establishment in the refunding member state. Additionally, they should not have carried out operations of significant territorial relevance in that member state, except for specific exempt or non-taxable operations or operations subject to VAT using the reverse charge mechanism. The right to a refund is not precluded if the taxpayer has a fixed establishment or has appointed a tax representative for VAT purposes in the refunding member state.
Furthermore, the taxpayer must have carried out operations that grant the right to deduct VAT in the member state where they are established.
Italian taxpayers meeting these conditions can request VAT refunds by submitting an application to the Italian Revenue Agency through the dedicated electronic portal. The Revenue Agency forwards the request to the refunding member state unless the applicant falls into certain exclusion criteria, such as not having engaged in business activities, only having conducted exempt or non-deductible VAT operations, or having utilized specific tax regimes.
It’s essential to comply with these requirements and submit refund requests before the September 30, 2023 deadline to benefit from the foreign VAT refund process.
Source: eutekne.info
