- Non-resident entities with a permanent establishment (S.O.) in Italy face restrictions on claiming VAT refunds.
- The exclusion applies even to purchases made directly by the non-resident entity, without involvement of the Italian branch.
- There is ongoing uncertainty regarding the ability of such entities to recover excess deductible Italian VAT through refunds.
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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