- Requests for clarification have been received regarding article 30-ter of the VAT decree. The article allows for the recovery of unduly paid VAT within two years. The refund is contingent on the return of the VAT to the buyer or client. Refunds are not allowed in cases of tax fraud. If a contract is reclassified and VAT is not applicable, no refund is possible.
Source: agenziaentrate.gov.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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