- Reciprocity agreement between Italy and the United Kingdom for VAT refunds
- Agreement with retroactive effect from 1 January 2021
- UK companies not established in Italy can claim VAT refunds through the “13th Directive” procedure
- Claims for refunds for 2021 and 2022 tax years are time-barred, but retroactive effect allows for refunds
- Deadline for claims for refunds in Italy is 30 September of the year following the year in which VAT became chargeable
Source: asd-int.com
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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