Refunds for businesses/taxpayers resident in Italy or with a fixed establishment in Italy

Latest update: 12/12/2020

Businesses may reclaim the input VAT they paid in performance of their activity, subject to certain conditions listed in Article 30 and Article 38-bis of Presidential Decree No 633 of 1972. The claim may be made in the annual VAT return or, for each of the first three quarters of the year, through Form VAT TR