With the reply to question n. 1/2021, of last January 4, 2021, the Revenue Agency ruled, with reference to a case submitted by a taxpayer, on the possibility of recognizing the status of habitual exporter and, consequently, the right to use the ceiling VAT already accrued, for a person not resident in Italy, but registered there for VAT purposes, through the institution of direct identification, or, through the appointment of the tax representative.
Source PwC
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