For the refunds claimed by persons not established in the European Union, but in countries with which reciprocity agreements exist (Israel, Switzerland and Norway) the procedures for claiming refunds do not change, except for the reference period (only quarterly and yearly rather than six-monthly) and the deadline for submission of applications. They may be submitted until September of the calendar year following the reference period.
Claims for refund (form Vat 79) must be sent to:
Centro Operativo di Pescara - Via Rio Sparto, 21- 65129 Pescara in the following ways
- handover
- ordinary mail
- express courier
In the last two cases, the mailing date will be considered. Applications received by fax or email. will not be considered valid.
Application form for refund of Vat by extra EU subjects - Vat Model 79 (italian language)
