- Request for refund of wrongly paid VAT can only be made by the entity obligated to pay the tax
- Must be done within two years from the return of the wrongly applied tax to the buyer
- Clarification provided by the Italian Revenue Agency in response to inquiry number 66 dated March 11, 2024
Source: ipsoa.it
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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