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.
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