The Italian Revenue Agency issued Answer No. 147/2024, clarifying the application of VAT refunds for nonresidents. The clarification was in response to an inquiry from a company incorporated under German law that had received invoices from Italian suppliers with a 22 percent VAT applied at the national ordinary rate.
Source: globalvatcompliance.com
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.