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Strict rules for VAT credit refund after submitting VAT return 2024

  • Deadline for submitting the VAT return for the 2023 tax period was April 30th
  • Many taxpayers consider transferring their VAT credit to third parties for refund
  • Strict rules must be followed for the refund by the Revenue Agency
  • If VAT credit was not requested for refund in the 2024 return, it must be rectified within the deadline for tax assessment.

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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