VAT refund in Italy

VAT refunds in Italy for EU taxpayers not resident in Italy

 

The EU taxpayers not resident in Italy which bear VAT, but which are not registered in Italy for VAT purposes, are not entitled to detract VAT directly in Italy.

 

They can ask for the reimbursement of VAT in Italy by sending a request by email to the tax authority in their own country, which shall have to forward it to the tax authority in Italy.

 

The EU taxpayers claiming for the VAT reimbursement in Italy:

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- have to send a request by e-mail to the tax authority in its own country;

- the said tax authority will forward it to the tax authority in Italy

- have to write the said claim in Italian, English or French, at his choice;

- have to specify the amount in Euro to be reimbursed;

- have to describe the goods purchased in Italy for which he is asking for refund as per the table of codes stated on Regulation EC No. 1174/2009 on VAT refund;

- have to ask for a refund period not exceeding 1 year and not less than 3 months;

 

If the requested tax credit is for less than 3 months (in 1 year), the VAT claimant will have to submit a request of refund for 1 year period; anyway, the amount to claim for a period more than 3 months has to be more of € 400.

 

The minimum amount to claim in 1 year period is € 50.

 

 

VAT refunds in Italy for non-EU taxpayers not resident in Italy

 

The non-EU taxpayers (established out of EU) not resident in Italy:

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- could ask for VAT reimbursement in Italy only if they are resident in any country which subscribed a reciprocity agreement with Italy (Israel, Switzerland, Norway);

- who are resident in any country which has no reciprocity agreements with Italy, could ask for VAT reimbursement in Italy only if they appointed a fiscal representative in Italy;

- have to ask for the VAT refund on quarterly or yearly basis;

- have to submit the form VAT 79 until September of the following year by hand delivery or ordinary mail or by courier.

 

If the requested tax credit is for less than 3 months (in 1 year), the VAT claimant will have to submit a request of refund for 1 year period; anyway, the amount to claim for a period more than 3 months has to be more of € 400.

 

The minimum amount to claim in 1 year period is € 50.

 

 

VAT Refunds for purchases of goods for personal use in Italy by non-EU tourists

 

According to article 38-quater of D.P.R. n. 633/1972 individuals resident outside the EU who purchase goods for personal use in Italy may obtain:

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- the deduction of VAT on the price paid for the purchase of goods from an Italian seller, or

- the subsequent refund of the VAT amount.

 

The seller in Italy can sell the goods:

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- to a non-EU individual with passport issued by a non-EU country;

- without application of VAT;

- by issuing an invoice or other commercial document bearing the indication of non-taxability of VAT and the details of the passport (or other equivalent document) of the buyer (individual non-EU resident);

- whose total value of the goods purchased for each invoice must exceed € 154.94 (including VAT);

- only for personal or family use (not for resale);

- afore mentioned data may also be written on the invoice by the buyer prior to the customs stamp;

- the buyer must export the goods purchased by his luggage within 3 months of the purchase and must also send the seller the invoice approved by the Italian customs within 4 months from the purchase;

- alternatively, the Italian seller can receive the price + VAT amount, then he issues invoice with VAT amount and then refunds the VAT amount to the buyer by wire transfer or by bank check payment after the goods sold have left the EU within 3 months from the sale and the invoice has returned back to seller filed by the customs office within 4 months;

- alternatively, on seller's proposal, the buyer individual non-EU resident may get back the payment of the amount of VAT by using the services of an authorized VAT refund agent, usually based at the airport, which directly provides for the refund of VAT (who withholds a fee) subject to the customs approval notified via telematics mean; in the event the customs won’t approve, the buyer must bring personally the purchased goods to the customs office for inspection.