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Erroneous application of reverse charge: recovery of VAT clarified by the Revenue Agency

  • The Agenzia delle Entrate clarified that the condition for the refund of VAT in case of incorrect application of reverse charge must be identified when the notices of assessment are finalized by the supplier.
  • If the non-deductible portion of VAT paid on the original invoice has been considered as a deductible expense for direct taxes, the refunded VAT will be considered as an active surplus.


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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