In the response to question no. 299 published yesterday, 19 April 2023, the Revenue Agency expressed its opinion on the refund of VAT erroneously paid in Italy by a foreign entity with reference to the so-called distance selling In the case in question, the applicant is a US company operating for VAT purposes in Italy through a tax representative , which has subjected all supplies of goods made, via the web, within the Union territory to Italian VAT. The tax was also paid in Denmark, following an assessment by the tax authority of that State, in relation to transactions in the period between 1 October 2018 and 30 June 2021.
Source: eutekne.info
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