- The Court of Cassation ruled that a non-resident subject with a stable organization in Italy cannot access the facilitated VAT refund
- The position of the non-resident subject for VAT purposes merges entirely with that of the stable organization
- The Agency of Revenue clarified this in response to inquiry no. 87 of 2024
- Article 38-ter of the “VAT decree” allows for VAT refund for purchases and imports directly related to the subject’s activity
- The subject must apply for a refund of excess VAT using the ordinary provisions of article 38-bis if the passive operations are directly attributable to the stable organization
- The Court of Cassation’s ruling was based on the fact that the non-resident subject’s position for VAT purposes merges entirely with that of the stable organization
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.
