A change in the interpretation provided by the Italian Tax Authorities
Having a direct VAT registration or having appointed a fiscal representative in Italy does not obstruct an EU VAT taxable person from filing the VAT refund claim (referred to Italian VAT) via the web portal, according to Directive 2008/9/EC. This is the new – i.e. different from the one previously provided – interpretation by the Italian Tax Authorities in the response to ruling 359/2021 and it should be kept in mind in the light of the approaching deadline on
30 September 2021.
Source WTS
Latest Posts in "Italy"
- VAT Implications of Italian Fixed Establishments in Cross-Border Transactions
- Italian Supreme Court Extends Direct Tax Principles to VAT in Offshore Company Cases
- Response No. 216/2025 – VAT Treatment of Transactions Between Permanent Establishments of the Same Foreign Entity Belonging to a VAT Group in Another EU MS
- eInvoicing in Italy
- Briefing document: Italy Clarifies VAT Treatment for Transfer Pricing Adjustments: Direct Supply Links Required