Sito internet Agenzia Entrate versione inglese
Claims submitted by EU subjects for refund of the Vat paid in Italy
From 1 January 2010 the EU citizen resident in Italy must present the claim to the tax authorities of his country who will forward it, on line, to the Italian Revenue Agency.
The request must be drawn up in Italian (but is also accepted in English and French) and the amount must be quoted in euro. Claims must be made for periods not exceeding a year and not less than three months (Directive 2008/9/EC of 12 February 2008, acknowledged with Dlg No. 18 of 2010).
If the taxpayer has a tax credit for less than a quarter, he may claim the refund by submitting an annual request. For example: If a taxpayer is in possession of invoices for the months of January and February (not March), he can't claim a refund for the first quarter but he has to submit an annual statement.
For claims related to a quarterly period, the minimum amount refundable is 400.00 euro (if less than 400.00 euro, the refund will be annual); for claims related to a yearly period, the minimum amount refundable is 50.00 euro.
In the claim sent via web, the description of goods should be entered on the basis of the Table of the codes to be used for the description of goods - pdf
Control operations and management of refunds sent electronically to the Italian tax authorities by the EU countries of residence of the taxpayers are carried out by the Centro Operativo di Pescara - Via Rio Sparto, 21 - 65100 Pescara - fax: +39 0855772325 - phone: +39 848.448.833- email:cop.pescara.ivanonresidenti@agenziaentrate.it
More information is available on the website of the European Union, where you can find information concerning the protocol of refunds to non-residents.
