Refund of Excess VAT on Energy Products from Tax Warehouse: When to Apply

• It is possible to request a refund of excess VAT paid on energy products stored in a tax warehouse
• The request can be made when there is proof of no products to extract and the end of the relationship with the warehouse manager
• The request must demonstrate that the excess VAT was not used for future consumption
• The clarification was provided by the Italian Revenue Agency in response to a specific inquiry

Source: ipsoa.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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