You are in:
Refunds for businesses/taxpayers resident in Italy or with a fixed establishment in Italy
Who can claim VAT refunds
Menu della sezione Business
- Vat in Italy
- Claiming Vat refunds
- Refunds for businesses/taxpayers resident in Italy or with a fixed establishment in Italy
- Refunds for non-resident entities established in another EU Country
- Refunds for non-resident entities established in a non-EU Country
- Corporate Income Tax - Ires
- Corporate income tax return
- Regional production tax - Irap
- Advance rulings
- Double taxation relief
- Info Brexit
Who can claim VAT refunds
Latest update: 12/12/2020
VAT refund applications can be submitted by the following parties:
- resident entities
- non-resident entities with a fixed establishment in Italy or that appointed a tax representative or registered for VAT directly.
Input VAT paid on any goods or services may be refunded, provided that the right to deduct exists. This means that the business must carry out taxable transactions. No deduction can be made on the input VAT paid to make tax-exempt supplies.
A flat-rate VAT deduction applies to certain supplies for mixed private and business use.
When taxable entities carry out both taxable and exempt transactions, they may deduct the VAT paid on purchases in proportion to the ratio of taxable transactions to the sum of taxable and exempt transactions, pursuant to Article 19-bis of Presidential Decree No 633 of 1972.
Link correlati
- Help us improve
- Contact Assistance Services
- Come ottenere il rimborso dell’Iva – versione in italiano