Italian taxable persons who pay VAT in another EU Member State can request a refund of the tax paid. Namely, taxable persons established in Italy can request a VAT refund for tax paid in another EU country, as outlined in Article 38-bis1 of Presidential Decree 633/1972. The refund request must be submitted through a specific electronic procedure that sends the request directly to the Italian Revenue Agency (Pescara Operations Center).
VAT refund procedure in Italy
Public
Italy
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
1665
Content accuracy validation date:
06.09.2024
Content accuracy validation time:
08:28h
The VAT refund is not available to all taxpayers indiscriminately. It is reserved for those who meet the following criteria:
- No permanent establishment in the Member State provides the refund.
- No territorially relevant operations in the Member State during the reference period, except
for non-taxable transport services and ancillary services.
- Provision of services and transfers of goods where the tax is paid by the customer/transferee established in the refund country through the reverse charge mechanism.
The refund is not granted if, during the reference period, the applicant:
- Has not carried out any business, art, or profession.
- Has only carried out exempt or non-subject transactions that do not give the right to deduct the tax under Articles 19 et seq.
- Has availed themselves of the minimum taxpayer regime.
- Has taken advantage of the special regime for agricultural producers.
The procedures for submitting the refund request are detailed in the Revenue Agency Provision of April 1, 2010. The electronic procedure ensures that the request is correctly forwarded and considered. Applications must be submitted by September 30 of the calendar year following the reference period. This deadline is strict and cannot be extended, even if September 30 falls on a holiday or non-working day.
Other news from Italy
New webinar was uploaded: Recorded Webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Author: Ivana Picajkić and Vukasin Santo
Tax audits are increasingly important in European retail due to high transaction volumes and evolving compliance rules. With different fiscal systems in Germany, France, and Italy, understanding audit focus areas is essential. This webinar covers key audit frameworks, differences, and practical compliance insights for retailers. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New event was created: Reminder - Join our free webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Public
Author: Ivana Picajkić and Vukašin Santo
Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more
Connection between cash register and payment terminal in Italy-possible exemption from fines
Public
Italy
Author: Nikolina Basić
Italy
Author: Nikolina Basić
Merchants in Italy may gain a 5% tolerance on penalties for payment terminal errors. An amendment proposed to reduce fines for minor discrepancies, responding to trade associations' complaints about harsh penalties. Merchants in Italt may soon benefit from a 5% tolerance on penalties for errors in connecting payment terminals with electronic cash registers. An amendment to the Fiscal Decree, anno... Read more
New event was created: Join our free webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Public
Author: Vukašin Santo and Ivana Picajkić
Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more
Software solution in Italy – updates of the technical documentation
Italy
Author: Nikolina Basić
The Italian Revenue Agency has announced new updates to several technical specifications and attachments related to the transmission of receipts and software solutions. let's delve deeper into this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Will Bank Statements replace proof of purchase in Italy?
Public
Italy
Author: Nikolina Basić
Italy
Author: Nikolina Basić
The Italian Senate adopted the PNRR Decree (Legislative Decree No. 19/2026), allowing businesses from April 15 to use bank statements and digital communications from financial institutions as valid proof of payment instead of POS slips. While this simplifies documentation and enables digital storage, companies must still retain records for 10 years and continue issuing fiscal receipts and invoices... Read more
Connection between fiscal devices and payment terminals began in Italy
Public
Italy
Author: Nikolina Basić
Italy
Author: Nikolina Basić
Online pairing between fiscal devices and payment terminals becomes possible from April 20, 2026, via the Invoices and Fees Portal, where merchants must link cash register serial numbers with POS terminal data. Existing terminals must be connected by April 20, 2026, while new terminals follow a rolling deadline, supported by guidance and FAQs from the Italian Revenue Agency. Online pairing between... Read more