Denial of VAT refund for excess if permanent establishment exists: only group entity can claim

Direct refund of excess VAT denied if there is a permanent establishment
Only the permanent establishment can request a refund of any accrued credit
Presence of a permanent establishment in the territory inhibits the request for refund of excess VAT by the parent company
Services provided by the branch to the parent company are irrelevant for tax purposes
Clarifications provided in response to query number 87 by the Revenue Agency
Case analyzed involves a permanent establishment operating in Italy, providing services to the parent company in the UK
Permanent establishment purchases goods and services from an Italian supplier, who charges VAT at the standard rate
Until 2022, the permanent establishment considered its services to the main office relevant for tax purposes
Brexit did not make the provision of the VAT Group inapplicable for such subjects

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.