Excess VAT Payment in Split Payment Operations – Request for Refund

• The municipality of [ALFA] has received a contribution under a law in favor of municipalities with a deficit per capita.
• The municipality has made payments to suppliers and has paid VAT on behalf of the seller.
• The VAT was calculated based on the original invoice amount instead of the actual amount paid.
• The municipality wants to know if the excess VAT can be offset in future settlements or refunded.
• The taxpayer believes that the excess VAT can be offset or refunded based on a previous interpretation by the tax administration.
• The tax administration has stated that the excess VAT can be considered an undue payment and can be subject to reimbursement or offsetting.

Source: agenziaentrate.gov.it

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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