- Non-resident entities with a permanent establishment (S.O.) in Italy are excluded from VAT refunds.
- This exclusion applies even if purchases are made directly, without involvement of the Italian branch.
- The issue was only marginally addressed in Italian Revenue Agency response no. 33/2025.
- In the cited case, a German company with an Italian S.O. could not recover excess deductible Italian VAT, even for direct transactions.
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.
Latest Posts in "Italy"
- Italy Considers Fuel Excise Cuts as Oil Price Surge Boosts VAT Revenues Amid Iran Crisis
- IVA 2026: Year-End Checks to Prevent Exporters’ Plafond Overruns in Annual VAT Declaration
- Italy Launches Online Service to Link Cash Registers and POS for 2026 Compliance
- Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026
- Italy Clarifies VAT Rules for Milestone Payments in Intra-Community Goods Supplies
