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Italy VAT refund changes

  • Dec 2, 2016 | Richard Asquith

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 8th 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.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.