Sito internet Agenzia Entrate versione inglese

You are in: Home - Business - Vat in Italy - Claim a Vat refund

Claim a Vat refund

Cross-border Vat refunds for EU businesses

If you are an European Union business who incur Vat but don’t habitually supply goods/services in Italy - and so are not registered for Vat in this Country – you are not entitled to deduct that Vat.

You can claim a Vat refund sending an electronic refund claim to your own national tax authority – which then forward it to the Italian Revenue Agency.

You can fill in the refund claim alternatively in Italian, English or French and amounts must be expressed in Euro. The description of goods should be entered on the basis of the Table of the codes to be used for the description of goods

You can claim a refund for periods not exceeding a year and not less than three months.

Pay attention: if you have a tax credit for less than a quarter,  you must claim the refund by submitting an annual request.
For example: if you have got invoices for the months of January and February (not March), you can't claim a refund for the first quarter but  you  must submit an annual request.

For claims related to a quarterly period, the minimum amount refundable is  400 Euro (if less the refund will be annual). For claims related to a yearly period, the minimum amount refundable is 50 Euro.

Control operations and management of refunds are carried out by:

Centro Operativo di Pescara
Via Rio Sparto, 21 - 65100 Pescara, phone: +39 848.448.833 - fax: +39 0855772325
email: cop.pescara.rimborsinonresidenti@agenziaentrate.it

More information is available on the website of the European Union.

Vat refunds for non-EU businesses

If you are not established in the European Union you can claim a Vat refund only if you are resident in a Country with which Italy has a reciprocity agreement, such as Israel, Switzerland and Norway.

Pay attention: if your Country has no reciprocity agreements with Italy, you need to have a fiscal representative in Italy to claim a Vat refund.
You can claim a refund quarterly or yearly and submit the form (Vat 79) until September of the calendar year following the reference period.
For claims related to a quarterly period, the minimum amount refundable is  400 Euro (if less the refund will be annual). For claims related to a yearly period, the minimum amount refundable is 50 Euro.

You have to submit the  Vat 79 form to Agenzia delle Entrate – Centro Operativo di Pescara – Via Rio Sparto, 21 - 65129 Pescara, by:

  • hand delivery
  • ordinary mail
  • express courier

We remember that it is not possible to submit Vat 79 form online, by fax or email.

Application form for refund of Vat by extra EU subjects - Vat 79 (IT)