From May 3 onwards (thus from the second quarter of 2023), refunds of quarterly VAT credit must be requested only with the updated TR form. As reported in yesterday’s daily diary, the website of the Revenue Agency has made available the TR VAT form and instructions to be used to request the quarterly VAT credit refund. The use of the new form will be mandatory from May 3. When the quarterly VAT credit exceeds €2,582.28 and taxpayers intend to request a refund or want to use it for horizontal compensation, they must use the VAT TR form.
Source: commercialistatelematico.com
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