A GUIDE TO VAT REFUNDS
FROM ITALY

Milan, Italy

How to Get a VAT Refunds from Italy

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Italian, you may be eligible to claim back Italy VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Italian VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Italian VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC . Here you will find a simplified summary of the vat refund procedures.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Italy VAT: IVA

Standard rate    20%

Reduced rate     10%  – This applies to hotel, restaurants some foods, and other particular services related to home buildings

Reduced rate     4%  – This applies to food, newspaper and other special cases

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies outside the European Union
September 30 (Year n + 1)

Italy VAT: IVA

Standard rate 22%

Reduced rate 10% – This applies to hotel, restaurants some foods, and other particular services related to home buildings

Reduced rate 4% – This applies to food, newspaper and other special cases

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies outside the European Union
September 30 (Year n + 1)

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.

For non-EU claimants and/or refunds from non-EU Member States, some countries will only grant a VAT refund if the country where your company is registered offers similar VAT refund arrangements, the so-called rule of reciprocity.

Italy applies the Rule of Reciprocity which means that only EU countries and those non-EU countries with a reciprocal agreement may apply for a VAT refund. The latter include Israel, Norway and Switzerland.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport (with restrictions)
  • Hiring transport for passengers (with restrictions)
  • Maintenance, parking and transport (with restrictions)
  • Road tolls and road user charges
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs
  • Access/ticket fairs, seminars, exhibitions and related costs
  • Fuel for various means of transport (with restrictions)
  • Hiring transport for passengers (with restrictions)
  • Maintenance, parking and transport (with restrictions)
  • Road tolls and road user charges
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs
  • Access/ticket fairs, seminars, exhibitions and related costs

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. The tax authorities may later request scanned images or the original invoices

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. The tax authorities may later request scanned images or the original invoices

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.