FOOD LAW IN ITALY ASSISTANCE
ITALY VAT REPRESENTATIVE

Accountants, Auditors, Tax Consultants, Lawyers in Italy




Export Invest in Italy 2018

 

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prof.franceschin

VAT REIMBURSEMENT IN ITALY REFUND ASSISTANCE CONSULTANTS

Taxation in Italy


VAT Reimbursement in Italy


Foreign companies
  • based outside European Community
  • which purchased goods and services in Italy 
can submit the request to Italian VAT authority for reimbursement of VAT already paid.

A foreign taxpayer (individual or legal person) could recover the VAT in Italy if:

  • the activity is not registered (or could not be registered) for VAT in Italy
  • there is not residence or seat or permanent establishment of the activity in Italy
  • the performed activity was not any taxable supplies of goods or services in Italy; except for the following which could not recover VAT in Italy:

       - certain tax exempt crossborder transportation from/to non-EU countries and ancillary services

      - the supplies of goods or services to a subject VAT registered in Italy through reverse charge.

 

A foreign branch in Italy with an Italian VAT number could not ask for VAT refund as per Directive 2008/09/EC for purchases of the mother company.

 

The VAT amounts paid for hotel and catering services supplied for conventions of the activity of the company may be recovered.

 

VAT amounts paid for accommodation (i.e. restaurant, bar and hotel expenses) are 100% deductible.

 

It is possible to deduct the amount of VAT paid for a car (and also the fuel and the maintenance expenses) used for the business of the company; the deductible amount is 40% in case of joint private use and business use; the deduction is 100% if the car is used only for business.


About the minimum amounts of VAT to recover, if the application concerns:

  • a period more than 3 months and less than one year: the amount of VAT to recover can’t be less than € 400
  • a period of one calendar year or the remainder of one calendar year: the amount to recover can’t be less than € 50.

About the time limit for the application for reimbursement of VAT, it must include a period not less than 3 consecutive calendar months in one calendar year.


The applicant can submit 4 claims in a year concerning period of a quarter or submit just one annual claim attaching the invoices or import documents.


The application for VAT refund must be submitted electronically to the Italian tax authority Agenzia delle Entrate: http://www.agenziaentrate.gov.it/wps/portal/entrate/home by an authorized intermediary (a chartered accountant)


A third party can ask for information on the status of a VAT refund claim at the central VAT office in Italy which is in Pescara.


If the requesting person is different from the claimant who filed the claim, he will have to exhibit a power of attorney stating he acts on behalf of the claimant.


The Agenzia delle Entrate issues the decision on the claim of VAT refund within 4 months after receipt of the claim. In case the VAT authority will ask for further information to the claimant, he will have to provide them into one month; if so, the period for VAT authority to issue its decision will be extended till 6 or 8 months.


The reimbursement will be paid within 10 days.


If the claim for reimbursement will be rejected, the VAT authority will have to specify the grounds of the decision; it will be possible to submit appeal against the reject decision within 60 days; if the also the appeal will be rejected, it will be possible to submit a further appeal to the second level tax court; if also this appeal be rejected, it will be possible the last appeal stage to the Corte di Cassazione (Supreme Court).


The VAT refund claim must be filled using the Form VAT 79.


The documents to attach for claim are: 

  • original invoices
  • other documents evidencing the payment of the invoices
  • a tax administration certificate of taxable status for VAT.


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