VAT refunds for non-EU entities: request submission by 30 September

VAT refunds: request by 30 September for non-EU subjects

Those who are established in a non-EU country can request a VAT refund on purchases made in Italy as part of their business if they appoint a tax representative in Italy, either with a public deed, or a registered private agreement, or with a letter noted in a specific register at the competent Revenue Agency office based on the tax domicile of the representative or by a declaration of commencement or change of activity.

However, subjects established in a non-EU country with which there are reciprocity agreements with Italy (currently Israel, Norway and Switzerland) can request a VAT refund even without appointing a representative for VAT purposes in Italy. To these subjects are added those who, although established in another non-EU State, have joined the special One Stop Shop (OSS) and Import One Stop Shop (IOSS) regimes even if they have carried out operations in the territory of the State the scope of these special regimes. All these subjects follow a special VAT refund request procedure.

Non-resident subjects established in a non-EU country under conditions of reciprocity can request a refund of the tax relating to the purchases and imports of movable goods and services relating to business, art or profession, provided that it is deductible according to Italian VAT legislation.