Refunds for non-resident entities established in another EU Country

Latest update: 12/12/2020

Entities not resident in Italy, but with a fixed establishment in Italy or registered for VAT purposes either directly or through a tax representative, can exercise their VAT rights in the same way as residents: therefore, they can either offset their VAT credit or claim a refund.

To claim refund, VAT-registered non-resident entities must submit their refund applications to the Operational Centre of the Revenue Agency in Pescara, while non-residents that have appointed a tax representative must send the applications to the Revenue Agency’s local office of their agent’s tax domicile.

Non-residents that are not registered for VAT in Italy may claim VAT refunds using specific procedures which differ depending on whether they are established in another EU Member State or in a third country.