{"id":2742,"date":"2018-03-14T15:52:33","date_gmt":"2018-03-14T14:52:33","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=2742"},"modified":"2021-09-16T10:06:02","modified_gmt":"2021-09-16T08:06:02","slug":"how-do-you-recover-vat-in-italy","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/how-do-you-recover-vat-in-italy\/","title":{"rendered":"How do you recover VAT in Italy ?"},"content":{"rendered":"

A company established in the European Union can\u00a0recover its VAT in Italy\u00a0as long as it does not conduct any taxable operations in the country. VAT is then deductible from its business expenses and, consequently, it can recover a certain amount of the costs incurred in a commercial transaction.<\/p>\n


\nThe purpose of this article is to assist you in your administrative procedures, summarising the key elements of the VAT refund process in Italy. This subject of course relates to companies established within the European Union. If this is not the case, you will first need to ensure that there is a bilateral agreement between Italy and the country of your company headquarters.<\/p>\n

Italy currently has bilateral agreements with Norway and Switzerland; other third-party countries are required to appoint\u00a0a\u00a0tax representative<\/a>\u00a0to represent them in tax affairs in the country.<\/p>\n

To find out more about this subject you can\u00a0contact<\/a>\u00a0us or go to the\u00a0page on\u00a0<\/a>VAT refunds<\/a>\u00a0for countries outside the European Union<\/a>.<\/p>\n

ITALIAN VAT REFUND PROCEDURES<\/h2>\n

First, you must list potentially refundable expenses in Italy.
\nBelow is a summary table of deductible expenses; please note, however, that this is not exhaustive and that certain categories may have specific provisos.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Hotel and accomodation<\/td>\nYES<\/td>\n<\/tr>\n
Meals<\/td>\nYES<\/td>\n<\/tr>\n
Invitation<\/td>\nNO<\/td>\n<\/tr>\n
Passenger transport<\/td>\nYES (with driver)<\/td>\n<\/tr>\n
Car hire<\/td>\nYES<\/td>\n<\/tr>\n
Petrol<\/td>\nYES<\/td>\n<\/tr>\n
Diesel<\/td>\nYES<\/td>\n<\/tr>\n
Conferences and seminars<\/td>\nYES<\/td>\n<\/tr>\n
Training<\/td>\nYES<\/td>\n<\/tr>\n
Goods transport<\/td>\nYES<\/td>\n<\/tr>\n
Stand rental<\/td>\nYES<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

You can also consult the\u00a0official document of the European Commission\u00a0 for further information on Italian VAT refund procedures.<\/p>\n

WHAT IS THE DEADLINE FOR SUBMISSION?<\/h2>\n

The request must be submitted by\u00a030th<\/sup>\u00a0September<\/strong>\u00a0of year n+1 to which the refund refers.
\nYour dossier can be filed quarterly or annually. However, you must check that your refund request duly complies with the minimum thresholds:\u00a0200 euros<\/strong>\u00a0for a quarterly request and\u00a025\u00a0euros<\/strong>\u00a0for an annual request.<\/p>\n

WHAT SUPPORTING DOCUMENTS ARE REQUIRED?<\/h2>\n

You will need to supply ALL documents needed to consider the request: they include the originals of the invoices showing the Italian VAT number of the suppliers and the VAT amount and\/or all import documents. \u00a0You will also be required to present a certificate of your capacity as a taxpayer, which will entitle you to a refund.
\nBe aware that the Italian tax authority imposes very strict requirements concerning the quality of the VAT refund request dossier.
\nBased on experience,\u00a0ASD advises you\u00a0to submit\u00a0a complete and valid claim in order to ensure swifter processing and to avoid any inconvenience during the procedure.<\/p>\n

WHAT IS THE ITALIAN VAT REFUND PERIOD?<\/h2>\n

The member State then has\u00a06 months<\/strong>\u00a0to process your complete dossier with effect from the date of receipt. During this period, the applicant may be contacted by the Italian tax authority to supply additional documents. Once the request is approved, payment is made within the\u00a0next 10 days<\/strong>.<\/p>\n

If your\u00a0request is rejected<\/strong>, you will be notified of the reason within 6 months of its receipt. Interest is then paid in the event of a late refund with effect from the 180th<\/sup>\u00a0day after the date of receipt of the request. However, interest is suspended when the documents requested from the applicant are not provided\u00a0within 15 days<\/strong>\u00a0of the date of the request and resumes on production of the documents.<\/p>\n

It is important to note this\u00a0specific characteristic<\/strong>\u00a0of the Italian VAT refund procedure. You will need to open a \u201cforeign bank account\u201d or a \u201cforeign postal account\u201d in the name of the applicant in an authorised bank in Italy before a refund can be made.\u00a0Then the refund can be made into an account in the name of the applicant in his country. In this case, you will need to provide the BIC (Bank identifier code) and the IBAN (International bank address number) of the account.<\/p>\n

Be aware that these formalities can be handled fully by a tax agent or representative to facilitate your procedures in the country and thereby comply with the legislation in force.
\nThis solution is often used when the deductible VAT amounts are large or when the categories of expenses require in-depth analysis.<\/p>\n

ASD Group is a tax firm specialising in the recovery of VAT. For further information on our services please\u00a0visit\u00a0our dedicated page<\/a>\u00a0or contact us via our\u00a0contact form<\/a>.\u00a0We shall be delighted to assist you in handling your procedures and to deal with your refund requests. Be aware that we can recover your VAT, not only in Italy but also in the 27 other member States of the European Union.<\/p>\n","protected":false},"excerpt":{"rendered":"

A company established in the European Union can\u00a0recover its VAT in Italy\u00a0as long as it does not conduct any taxable operations in the country. VAT…<\/p>\n","protected":false},"author":36,"featured_media":2744,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44,3350,3346],"tags":[1983,3349,3351],"pays":[433,818],"class_list":["post-2742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-vat","category-tva","tag-all-en","tag-tva","tag-vat-en","pays-italie","pays-italie-en"],"yoast_head":"\nHow do you recover VAT in Italy?<\/title>\n<meta name=\"description\" content=\"Do you need to recover VAT in Italy? 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