VAT Refund Requests for Italian Taxpayers in EU and Non-EU Countries by September 30

Italian taxpayers can request a refund of VAT paid in other EU member states by submitting an application by Tuesday, September 30.The same deadline applies to taxpayers from other EU member states or non-EU countries with reciprocity agreements who want a refund for VAT paid in Italy.To qualify for a VAT refund, the taxpayer must not have a business presence or conduct taxable operations in the refunding member state, except for certain non-taxable transport services.The right to a VAT refund is not affected if the taxpayer has a permanent establishment in the refunding state that does not conduct taxable operations or has appointed a fiscal representative for VAT purposes.Taxpayers must conduct operations that allow for VAT deduction in their home state to be eligible for a refund, and applications must be submitted through the appropriate electronic portal.

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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