Where the taxpayer, for reasons not attributable to him, is not entitled to issue a credit invoice pursuant to article 26 of the VAT decree to recover the VAT erroneously charged, he can present a refund request pursuant to art. 30 – ter paragraph 1 of Presidential.
Sources:
Latest Posts in "Italy"
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Normal Value in VAT: Application in Non-Monetary Transactions and Special Cases
- Establishing Multiple VAT Groups in International Economic Groups: Italian Tax Authority Clarifications
- Contradictions in Non-Punishment Regime for Unpaid VAT and Withholding Taxes: An Analysis
- Guided Mine and Speleological Park Tours Exempt from VAT, Tibetan Bridge Crossing Taxable
