Intra-Community distance sales made from Italy and declared through the OSS are relevant for the determination of the requirements for VAT refunds, for quarterly VAT compensation and for the status of usual exporter, but only if the ordinary documentary obligations are met.
Source PwC
Latest Posts in "Italy"
- Tax Office Denies VAT Refunds for Solar Installations on Agricultural Farms Due to Indeductibility Issues
- Italian Supreme Court Rules Non-Deductible VAT on Non-Existent Transactions Not a Business Expense
- Legislative Decree on Third Sector, Business Crisis, Sports, and VAT: Proposed Amendments to VAT Deductions
- Company in Liquidation: VAT Deduction Allowed on Late Invoices for Liquidation Activities
- Resolution No. 50: Refund of Undue VAT (Article 30-ter of Presidential Decree No. 633/1972)
