National Practice - Circolare 32/E of 30 December 2014 – VAT Refund - Amendment of Article 38 bis of DPr.633/1972
The new rules for the simplification of the VAT refund system in Italy entered into force the 13 December 2014. The simplification consists in speeding up the refund procedure through a reduction of obligations to fulfil in order to obtain the VAT paid. The main changes are:
Prof. Paolo Centore
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