Source Agenzia Entrate
Unofficial translation in English
In its response to the application for 4/2020, it gave clarification on the exercise of the Agenzia delle Entrate VAT deduction for the tax paid on imports.
The question put to the attention of the Agenza concerns a taxable person, established in a third country, who imports goods in Italy. The assets in question are transferred from the Instant, prior to import, to a person established in the national territory. The question calls for clarification on how to refund VAT in customs.
The Revenue Agency states that the foreign entity is not entitled to a VAT refund as the only person entitled to the recovery of the tax is the Italian buyer, as the owner of the goods. In the answer, therefore, the Agency leads back to the exercise of the right to deduct VAT on import to the ownership of the goods. The principle expressed seems to conflict with what the Agency itself has said in Resolution 346/E of 2008, namely that the ownership of imported goods is not a necessary condition for obtaining the deduction of VAT paid at customs, since it is sufficient for the acquired assets to have an immediate and direct link with the economic activity of the importing person.
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