Italy Clarification 339: Use of IT VAT number and reimbursement of VAT for a non-established person 12 September 202040 views1 min read Source Agenzia Entrate Unofficial translation in English Deduction (input tax credit) Liability (reverse charge/withholding) Guidance: VAT rate for production plants and distribution networksheat-energy and electricity from solar-photovoltaic sources Clarification 305: Documentary evidence Intra-Community Supply of Goods