How to claim VAT refunds
Latest update: 12/12/2020
Taxpayers may claim VAT refunds
- in their annual VAT return
- or by submitting a quarterly claim (VAT TR form) for each of the three quarters of the year.
The annual VAT return and the quarterly refund application may be submitted directly by the taxpayer or through an authorised intermediary, without providing any additional documents. The refund may be assigned to a third party.
For non-resident entities that have appointed a tax representative in accordance with Article 17(3) of Presidential Decree No 633 of 1972, the VAT refund can be claimed by the representative. The refund can be paid to the tax representative.
Information to be included in the refund application
The refund application must include the same information as the VAT return or the quarterly refund application (Form TR), including, for example, the taxpayer’s identification details, the balance of the VAT return and the grounds for the refund application.
To be able to claim a refund, the taxpayer’s VAT credit must be not less than EUR 2 582.28; the refund claimed must be greater than EUR 10.33.
Deadline for claiming a refund
The annual VAT return, in which the annual VAT refund can be claimed, must be submitted between 1 February and 30 April of each year.
Quarterly applications must be submitted as follows:
- from 1 to 30 April for the 1st quarter (January-March)
- from 1 to 31 July for the 2nd quarter (April/June period)
- from 1 to 31 October for the 3rd quarter (July/September period).
Normally, the refund is paid within three months from the application. Beyond this time limit, the applicant is entitled to interest of 2% per year.
In one year, taxpayers can submit three claims for quarterly VAT refunds and one claim for annual VAT refund.
After receiving the refund application, the Revenue Agency may request a sample of invoices.
Communications with the taxpayer are mainly by email or certified email.
In case of error
If applicants become aware of errors in their refund application after sending it, they can submit an annual VAT return or a supplemental quarterly application.
If a refund already paid was not due, the Agency can recover the sums paid plus interest. Penalties are charged only in the event of significant irregularities.