Italian Tax Consultation
During the call, you will be assisted by a chartered tax accountant on how to navigate Italian taxation. The consultation serves as an introduction to essential compliance aspects, providing an overview of the main requirements, administrative processes, and best practices. Based on your specific case and professional activity, our specialists will outline the key opportunities […]
Non-resident subject- VAT refund on purchases made in Italy – Article 38-bis2 of Presidential Decree No 633 of 1972
With its reply to ruling No. 449/2023, the Italian Revenue Agency clarifies that it is possible to request a refund for VAT paid in Italy in any case, even if the goods have not been identified, through the ‘electronic portal’, provided that there are no obstacles provided for by Article 38-bis2 of Presidential Decree No. […]
VAT refund for non-residents: no refund in case of permanent establishment
With the judgment No. 25685/5 of 04/09/2023, the Italian Court of Cassation rejected the appeal of a taxpayer, who claimed the right to a VAT refund for non-resident subjects. However, the company in question has established a permanent establishment in Italy. Therefore, the Court ruled obligations to exercise all rights and comply with all obligations […]
Tax and Legal Services for Corporates in Italy
Services for corporate tax in Italy Our chartered tax advisors provide professional support with a variety of fiscal and legal services for corporate tax in Italy. get a free quote book a call A&P Areas of Expertise Tax Return for Employees We support your employees in filing their tax returns. learn more Limited Liability Company […]
Transfer of VAT credit denied for non-EU residents
The Revenue Agency has established that, currently, only VAT credit resulting from the annual or infra-annual VAT return (VAT TR form) can be assigned.
VAT refund in case of sales facilitated by electronic interfaces
The Revenue Agency, with a reply dated 21 April 2022 no. 205, clarified that the purchase and sale of goods carried out by the Italian office of an English subject do not fall within the special discipline of “sales of goods facilitated by electronic interfaces”.