The VAT refund cannot be denied simply because the non-established VAT-taxable person has obtained an Italian VAT ID no. too late, while – according to Italian VAT rules – it must be attributed before performing transactions relevant for VAT purposes in Italy.
Source WTS
Latest Posts in "Italy"
- Italy Launches Automated VAT Assessments for Missed Annual Returns
- No VAT Presumption of Business Activity for Static Holding Companies
- VAT Adjustments in Switching Between Ordinary and Flat-Rate Tax Regimes
- Italy Updates E‑Invoicing Technical Specifications: Preparing the SdI Model for ViDA Alignment
- Late VAT Return Over 90 Days: Penalties, Missed Deadlines, and No Remediation Options
