Details
- A Spanish taxable person did not register for VAT purposes in Italy in 2018
- He did not charge VAT on domestic sales of goods to another non-resident entity, registered for VAT purposes in Italy as he expected the customer to apply reverse-charge
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The tax authorities clarified that the violation did not affect the right for the Spanish taxable person to ask for the VAT refund in Italy through the 8th EU VAT Directive, even if a condition is that the claimant must only carry on supplies subject to VAT
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Since the Spanish taxable person obtained the Italian VAT identification number as a non-resident entity in the last quarter of 2019, the VAT charged on supplies carried on in the first three quarter of 2019 can be recovered in Italy, paying the penalties due for any violations occurred.
Source: gov.it
Ruling referenced to this ECJ Case: ECJ C-323/12 (E. ON Global Commodities SE) – Judgment: A tax representative did not constitute a Fixed Establishment
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