In a recently issued resolution letter, the Italian tax authorities have provided confirmation that starting from January 2021, UK companies are eligible to request a refund of Italian VAT without the requirement of obtaining an Italian VAT number. This procedure, known as the ‘thirteenth directive,’ allows for VAT refunds. However, there appears to be uncertainty regarding the recovery of Italian VAT incurred prior to 2023, as the deadline for claiming refunds extends only until September of the year following the VAT’s incurrence.
Source
Latest Posts in "Italy"
- Italy Maintains 6.4% VAT Compensation for Wood Products Through 2025, Effective January 2024
- Rural Buildings: VAT Benefits and Conditions for Property Classification
- Deadline for EU and Non-EU VAT Refund Requests for 2024 Set for September 30
- European Commission Reports Growth in One Stop Shop Registrations and VAT Declarations
- VAT Refund Requests for Italian Taxpayers in EU and Non-EU Countries by September 30
