The Italian Revenue Agency has issued Resolution No. 22 of 2 May 2024, confirming that a reciprocity agreement was reached between Italy and the United Kingdom on VAT refunds. The agreement entered into force on 7 February 2024 and applies retroactively from 1 January 2021, the date the United Kingdom ceased to be part of the customs and VAT territory of the European Union. As per the agreement, taxpayers established in Italy can submit a VAT refund request to the United Kingdom, and taxpayers established in the United Kingdom can submit a VAT refund request to Italy, if requests are...