How to Get a VAT Refunds from Italy
Who can Claim VAT Refunds?
VAT Refunds for EU Companies
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 .
VAT Refunds for Non-EU Companies
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).
Italy VAT Rates: 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 Rates: 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 Rate 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 Companies
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 Companies
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 Companies
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 Companies
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.