In case the non-established supplier VAT registered in Italy wrongly applied Italian VAT (via invoice issued through the Italian VAT number) to an Italian established customer for a B2B supply of service (art. 44 of the VAT Directive), it is not necessary for the customer to make any regularization/adjustment. Indeed the input VAT remains deductible for the customer and this latter is subject to a penalty ranging from Euro 250 to Euro 10k (to be reduced in case of voluntary settlement application). This has been stated by a recent ruling issued by the Italian Tax Authorities.
Source Anselmo Martellotta
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