- EU taxpayers established in other member states can claim VAT credit accrued in Italy through the electronic portal or through the methods used by Italian taxpayers.
- The VAT number to which the purchase invoices are addressed is relevant.
- EU taxpayers can request a refund of VAT paid on imports of goods and purchases of goods and services in Italy.
- The refund request through the electronic portal is submitted to the member state where the taxpayer is established, which forwards it to the Italian Revenue Agency.
- The request must be submitted within a period not exceeding one calendar year and not less than three months.
- The amount of tax subject to the refund request cannot be less than 400 euros for sub-annual periods or 50 euros for a calendar year.
- The refund of VAT paid in Italy can be requested if the taxpayer did not have a permanent establishment in Italy and did not carry out territorially relevant transactions in Italy.
- The mere appointment of a tax representative in Italy does not preclude the right to a refund through the electronic portal.
- The invoices for which the tax is claimed for refund must be addressed to the VAT number of the taxpayer established in another EU member state.
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.
