Sito internet Agenzia Entrate versione inglese

You are in: Home - International taxation - Vat refunds

Vat refunds

Directive 2008/9/EC - 12 February 2008, transposed into national law by Legislative Decree 18/2010 (G.U. No. 41 - 19/02/10), has changed the rules of the Vat refund for taxable persons not established in the Member State of refund.

How to claim a refund:

  • Italian subjects must submit their claim through the Italian Revenue Agency (Agenzia delle Entrate) on line services Entratel or Fisconline;
  • residents in another EU state who want to ask the refund of Vat paid in Italy must present the claim to the their Tax authorities,  which will forward it to the Agenzia delle Entrate;
  • non-EU taxable persons, however, will continue to submit their claims on paper (form Vat 79).

The management of Vat refunds to Italian and EU citizens is carried out by the Operations Centre of Pescara.