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Circular on VAT refund procedure for non-residents

A non-resident taxable person having a fixed establishment in Italy can not ask for a refund of excess input VAT through article 30(2)(e) of the Italian VAT Law. This procedure is only available to non-resident taxable persons registered in Italy through direct VAT identification or appointment of a VAT representative.

Source Agenzia Entrate

Unofficial translation in English

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