As regards the procedures for recovering the VAT paid during the regularization, the taxpayer can proceed with the issue of a variation note, within the deadline for the presentation of the annual return relating to the year in which the assumption is intended to be fulfilled, to be understood at the moment in which it is considered to have occurred. Where, on the other hand, the issue of the note of decrease is no longer permitted, because the proof of the export was acquired beyond the term within which it could be issued, as there is no “guilty” inaction, the the possibility to activate the refund request.
Source: ipsoa.it
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