- Tax administration allows refunds only in limited cases.
- Tax recovery via credit note is a right granted by law, exercisable within specific time limits.
- This option can be used only if certain conditions regarding the transaction are met.
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"
- VAT Refund Procedures for Foreign Charter Companies with Permanent Establishments in Italy
- Final 2026 Forms for Single Certification and Annual VAT Declaration Now Available Online
- Italy Clarifies VAT Rates for Artistic Foundries Producing Contemporary Artworks Under Client Supervision
- Faster VAT Collection: 2026 Budget Law Introduces Automated Assessment for Omitted Declarations
- New 2026 VAT Forms Approved: Changes to Deduction Adjustment Calculation Included
