According to Article 55 of the DL 69/2013, VAT paid on goods and services provided by non-EU travel agencies to travelers is not refundable. The provision includes a transitional regime for refunds already granted before the law’s enforcement, with no requirement for repayment of previously recovered amounts. The Court of Cassation ruled that the provision applies even to refunds issued before its enactment, preventing unjustified waiver of VAT collection and avoiding discrimination based on the chance recovery of the tax.
Source: eutekne.info
Latest Posts in "Italy"
- VAT Implications of Italian Fixed Establishments in Cross-Border Transactions
- Italian Supreme Court Extends Direct Tax Principles to VAT in Offshore Company Cases
- Response No. 216/2025 – VAT Treatment of Transactions Between Permanent Establishments of the Same Foreign Entity Belonging to a VAT Group in Another EU MS
- eInvoicing in Italy
- Briefing document: Italy Clarifies VAT Treatment for Transfer Pricing Adjustments: Direct Supply Links Required