Italy VAT refund changes

Italy has guaranteed to provide VAT refunds for claims made by non-resident tax payers within 4 months of the claim submission.

VAT recovery claims under the EU 8^th VAT Directive for Italian VAT suffered by VAT registered business from other EU countries should be submitted through the tax payer’s home tax authority’s portal. The details are then transmitted to the Italian tax authorities for sign-off and payment. This regime was agreed and implemented across the whole of the EU in 2010, and replaced old paper-base claims.

In the case of claims requiring an audit or other further investigation, the Italian tax authorities have reserved the right to extend the 4-month period.

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