With ruling reply no. 359 of 20 May 2021, the Italian Revenue Agency has allowed taxable persons not resident in Italy but in another Member State of the European Union (EU), which have appointed a tax representative in Italy or are directly registered for VAT purposes therein, the right to make use of the so-called “direct” refund procedure of input VAT laid down in Article 38-bis2 of Presidential Decree no. 633/1972.
Source PwC
