VAT refunds ex Article 38-ter, Presidential Decree 633/1972, always precluded for VAT credits arising from imports?

With the answer to ruling no. 248 dated 9 May 2022, the Italian tax authorities provided clarifications with reference to VAT refunds in simplified procedure ex Article 38-ter, Presidential Decree 633/1972, applicable for non-resident persons established in non-EU Countries.

1) the 13th Directive refund procedure does not seem to apply to taxable persons established in the UK;
2) the refund of VAT under the 13th Directive is not precluded in cases where the taxable person requesting the refund has appointed an Italian fiscal representative; however, in cases where the customs bills show the details of the fiscal representative, the refund should be requested through the Italian VAT return.

Source PwC

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