- The company ALFA, a Swedish company, has submitted a request for clarification regarding the refund of VAT related to purchases made in Italy.
- ALFA does not have a permanent establishment in Italy and has not been directly identified according to Article 35-ter of the Italian VAT decree.
- ALFA engages in commerce and purchases goods from suppliers in the EU or non-EU countries and sells them to final buyers in the EU or third countries.
- ALFA has purchased goods from two Finnish suppliers without realizing that the goods were already in Italy.
- The goods were introduced into Italy through a community transit or through a permanent importation by the Finnish supplier.
- ALFA initially received invoices without VAT from the suppliers, but the suppliers later modified the invoices to include VAT.
- ALFA paid the invoices and the VAT charged.
- ALFA then sold the goods to an Italian resident using the reverse charge procedure, where the buyer pays the VAT directly.
- ALFA has generated a significant VAT credit and seeks clarification on the need for identification in Italy and how to regularize their position.
Source: agenziaentrate.gov.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.
