- The taxpayer is seeking clarification on the recovery of incorrectly paid VAT under the reverse charge mechanism.
- The taxpayer had contracted a company for renovation and expansion works in their buildings.
- Tax authorities found that several services were incorrectly invoiced under the reverse charge mechanism.
- The taxpayer received assessment notices for each year, with penalties imposed for some services but not for others.
- The contractor has already paid the assessed VAT.
- The taxpayer recorded the invoices in their purchase and sales registers.
- The taxpayer is subject to the prorated VAT mechanism.
- The taxpayer wants to know how to recover the VAT charged by the contractor, which has already been paid to the tax authorities.
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.
