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:
101
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
Updated tax penalty regime in Italy
Public
Italy
Author: Nikolina Basic
Italy
Author: Nikolina Basic
In a significant move to harmonize its tax sanction system with other EU countries, a new decree has been introduced, aiming to provide more proportional sanctions for tax violations. Decree n. 87/2024, released on 28 June 2024, amends several regulations and will apply to violations committed from 1 September 2024. Let's find out more about these changes! The updated legislation brings several c... Read more
EU to protect domestic e-commerce sellers with a cross-border tax reform
Public
Author: Stefan Ditrih
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more
Tax audits using artificial intelligence in Italy
Public
Italy
Author: Nikolina Basic
Italy
Author: Nikolina Basic
The Revenue Agency in Italy has integrated advanced digital tools, including big data analysis and artificial intelligence (AI) algorithms, into its tax evasion risk assessment processes. This initiative aims to enhance the reliability of taxpayer evaluations while strictly adhering to privacy and confidentiality standards. Tax authorities clarified that the outputs from risk analysis activities a... Read more
EU VAT Validation Tool
Public
Author: Kristina Dosen
One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers. Here’s a detailed look at how VIES works and its significance. How VIES Works When a search is made usi... Read more
A new postponement about the Plastic Tax in Italy
Public
Italy
Author: Nikolina Basic
Italy
Author: Nikolina Basic
The implementation of the Italian plastic tax on manufactured products for single use (MACSI) has been postponed once again, now set to take effect in July 2026. Initially suspended for 2023, the tax was rescheduled for July 2024, but the new deadline provides additional time for preparation. The tax aims to curb the production and use of single-use plastics, promoting the search for less harmful... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more