- Agenzia delle Entrate issued response to inquiry n. 147 on July 11, 2024
- Non-resident subject can request VAT refund through electronic portal
- Invoices for VAT refund must be under non-resident’s VAT number
- Cannot use portal for refund of excess VAT credit on invoices under Italian VAT number
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.
