The attestation for VAT refunds must come from the foreign authority. For the purposes of the VAT refund, the certification of the patrimonial and economic
requirements concerns the foreign subject and not the person acting on his behalf in Italy (tax representative or permanent establishment).
In terms of VAT refunds, the certification concerns the foreign subject and not the person acting on his behalf in Italy, be it a tax representative or one of his permanent establishments, and the same must come from the party, directly (through a self-declaration where the data are in the possession of the Italian administration or the latter can easily ascertain the content through a specific international agreement) or indirectly (through certification by the foreign authority that possesses such information).
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