- Subject who ceases activity can request refund of annual VAT credit
- No minimum limit of 2,582.28 euros for this type of refund
- Refunds are only processed by the Revenue Agency
- Request is subject to ordinary ten-year prescription term
- Some situations raise significant interpretative doubts regarding this type of VAT refund
Source: eutekne.info
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.
Latest Posts in "Italy"
- Naples Public Officials Convicted in Major Cross-Border VAT Fraud Case
- Italy: Officials, Tax Officer, and Accountant Convicted for Major VAT Fraud Scheme
- Italy: Four Convicted, Seven Plead Guilty in Major VAT Fraud Involving Public Officials
- Italy introduces automated VAT assessment for omitted annual returns
- €3.6 Million VAT Evasion: Major Textile Smuggling Operation Busted in Prato, Italy
