- The Italian Revenue Agency has clarified the conditions for VAT refund through an electronic portal for non-resident companies without direct identification in Italy.
- The case in question involves a Swedish company without a stable establishment in Italy that made significant purchases in the country.
- The company correctly charged VAT to the Italian recipient, who paid it through the reverse charge mechanism.
- The Swedish company requested guidance on the procedure for recovering the VAT credit.
- The Revenue Agency stated that direct identification or appointment of a fiscal representative is not necessary in this case.
- The refund can be obtained through the provisions of Article 38-bis2 of DPR 632/72 and Directive 2008/9/EC (electronic portal).
- The main conditions for the refund are summarized in the response to the inquiry.
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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