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
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