Deadline for VAT refund application in Italy and UK operators’ eligibility

• The deadline for submitting VAT refund applications in Italy is tomorrow, September 30th.
• Italian taxpayers can request a refund for VAT paid in other EU member states in 2022.
• The same deadline applies to taxpayers in other EU member states or non-EU countries with reciprocity agreements who want to claim a refund for VAT paid in Italy.
• Certain conditions must be met for non-EU taxpayers to be eligible for a refund, including no significant active operations in Italy during the refund period, purchases or imports of goods and/or services related to their business, and the ability to deduct VAT in Italy.
• Reciprocity of treatment for Italian operators in the taxpayer’s home country is also required.
• Currently, reciprocity conditions are only met with Norway, Israel, and Switzerland.
• It is unclear whether UK operators can claim a “direct” VAT refund in an EU member state after Brexit, as specific agreements have not been established.
• The UK has its own procedure for foreign taxpayers to claim VAT refunds under certain conditions.
• The issue of the applicability of Article 38-ter of DPR 633/72 in relation to the UK has been raised but not fully addressed.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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