Double VAT Payment Refund: Italian Court Rules on Two-Year Deadline

• If a company makes distance sales in another EU country and pays VAT twice, once in Italy and once in the destination country, they can request a refund within two years from the date of payment in the foreign country.
• This applies to cases where VAT was mistakenly paid twice.
• The refund request must be submitted within two years from the date of payment in the foreign country.
• The Italian Supreme Court ruled that the two-year deadline starts from the date of payment, not from the date of a foreign tax authority’s notification.
• This ruling clarifies that the two-year deadline for requesting a refund for double VAT payments on distance sales starts from the date of payment in the foreign country, even if there is no notification from the foreign tax authority.

Source: eutekne.info

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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