- Request for refund of wrongly paid VAT can only be made by the entity obligated to pay the tax
- Must be done within two years from the return of the wrongly applied tax to the buyer
- Clarification provided by the Italian Revenue Agency in response to inquiry number 66 dated March 11, 2024
Source: ipsoa.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.
Latest Posts in "Italy"
- Italian Supreme Court Clarifies Double Time Limit for Sanctions in Reverse Charge VAT Cases
- Italian Revenue Agency Clarifies VAT Reverse Charge Eligibility for Gold Materials as Finished Products
- Italian Revenue Agency Clarifies Input VAT Deductions for Liquidation-Related Services in Letter No. 251/2025
- Italian Company in Voluntary Liquidation Can Deduct VAT on Purchases Despite Exempt Activities
- Italy’s Law 207/2024 Grants Tax Benefits for Asset Transfers to Shareholders