- Habitual exporters who purchase goods and services exceeding their VAT exemption limit (plafond) must pay the VAT due on the excess amount.
- The deductible VAT can later be requested as a refund.
- This was established by the Italian Supreme Court (ordinance no. 30181, November 16).
- In cases of exceeding the plafond (splafonamento), the buyer or client is responsible for paying the VAT instead of the supplier.
- The resulting VAT credit can be deducted, carried forward, or requested as a refund to maintain tax neutrality.
Source: eutekne.info
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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