From 1st to 30th April 2021 it is possible to submit the new VAT TR form to ask for refund or use in compensation the VAT excess accrued in the first quarter of the year. The form – in light of the notice issued by the Revenue Office on March 22, 2021 – has been updated to take account of the new compensation percentage provided for by Ministerial Decree of February 5, 2021. The model in its previous version will only have to be used for any adjustments to instances submitted before April 1, 2021.
Sources:
Latest Posts in "Italy"
- Italy Maintains 6.4% VAT Compensation for Wood Products Through 2025, Effective January 2024
- Rural Buildings: VAT Benefits and Conditions for Property Classification
- Deadline for EU and Non-EU VAT Refund Requests for 2024 Set for September 30
- European Commission Reports Growth in One Stop Shop Registrations and VAT Declarations
- VAT Refund Requests for Italian Taxpayers in EU and Non-EU Countries by September 30