Refunds to EU businesses (Italy)
Businesses in EU member states that incur Italian VAT on business purchases may be able to claim a refund of this VAT from the Italian revenue agency.
To be eligible to make a claim, the business should not have a permanent establishment or make supplies of goods or services in Italy, except for supplies subject to the reverse charge mechanism by the Italian purchaser.
Private consumers residing in EU member states and entities without a VAT identification number in another EU member state may not request a refund.
Economic operators residing in an EU member
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Web page updated on 17 Mar 2025 16:49