- It is possible to request a refund of excess VAT paid on energy products stored in a tax warehouse
- The request can be made when there is proof of no products to extract and the end of the relationship with the warehouse manager
- The request must demonstrate that the excess VAT was not used for future consumption
- The clarification was provided by the Italian Revenue Agency in response to a specific inquiry
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.
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