Vat refund Italy

Italian VAT is known as “Imposta sul Valore Aggiunto” (IVA). The standard VAT rate is 22% while reduced rates are 10% (electric and gas supplies, medicines…), 5% (some food products) and 4% (food products, drinks and agricultural products).

Main rules to claim VAT refund in Italy

Vat recovery in Italy : EU businesses (Directive 2008/09/EC)

Vat recovery in Italy : EU businesses (Directive 2008/09/EC)

Vat recovery in Italy : Non-EU businesses (13th Directive)

Minimum amounts for vat refund in Italy :

– Quarterly claims: 400 EUR

– Yearly claims: 50 EUR

– Quarterly claims: 400 EUR

– Yearly claims: 500 EUR

Vat refund deadline in Italy :

– 30th September of the following year

– 30th September of the following year

Local proxy in Italy :

– Not required

– Required (with exceptions)

Main refundable expenses in Italy:

– Fuel

– Tolls

– Maintenance

– Spare parts

– Meals

– Fuel

– Tolls

– Maintenance

– Spare parts

– Meals