- Non-resident taxpayers can request a VAT refund through the electronic portal.
- The conditions for eligibility and any obstacles to receiving the refund are outlined in article 38-bis2 of the VAT decree.
- Quarterly refund requests can be made from the first day of the month following the reference quarter until September 30th of the following year.
- Annual refund requests can be made from January 1st of the year following the request until September 30th of the same year.
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.
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