Despite the Coronavirus crisis, no EU member state has agreed to postpone beyond September 30, 2020 the dates for filing applications for the refund of VAT paid in 2019 by companies established outside the EU (13th Directive).
VAT Refund applications must therefore be filed by September 30, 2020 at the latest, otherwise the VAT paid in 2019 will be definitively lost.
Source: ASD Group

VAT
Italy: extension of the restriction on VAT deduction rights for certain vehicles
On 27 October 2025, the European Commission published a proposal authorising Italy to extend until 31 December 2028 the measure limiting to 40% the right…

