VAT Refund for Non-Resident Company – Retroactive VAT Registration and Refund Procedure

• The query is about a German company seeking a refund of excess VAT paid in Italy
• The company received invoices with Italian VAT applied for goods sold in Italy
• The company has not yet filed any tax returns in Italy
• The company wants to know the correct procedure to obtain a refund of the excess VAT
• The company believes it can obtain a refund by retroactively opening an Italian VAT number
• The company cites a circular stating that if a VAT return is omitted, the credit can still be recovered through a refund procedure
• The Italian tax agency refers to the rules for refunds requested by EU operators who have paid VAT in Italy
• The tax agency assigns the management of refunds to the Pescara operational center

Source: agenziaentrate.gov.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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