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VAT refunds

VAT refunds for purchases in Italy

Procedures for the refund of VAT for non-EU citizens residing abroad. Information by the Tax Office.

Since 1 January 2010, a new regulation has been in force for the reimbursement of VAT to taxpayers established in a Member State other than that making the refund.

Since 1 January 2010 for refunds requested by individuals not established in the European Union, but in States with which reciprocity agreements exist (Israel, Switzerland and Norway): only quarterly and annual claims are allowed. half-yearly requests are therefore no longer possible . Applications must be submitted by September 30th of the calendar year following the reference year.

The request for refund (model VAT 79) must be addressed to:

Centro Operativo di Pescara – via Rio Sparto, 21 – 65129 Pescara

Transmission may be done by:

  • direct delivery
  • postal service
  • “express courier”.

In the last two cases the date of dispatch will be deemed to be the date of dispatch. Requests received by fax or e-mail will not be considered valid.

The VAT model 79 has been updated with a measure of 04/29/2010 and it replaces the previous version (measure of 01/31/02).

The model structure includes the possibility for the applicant to indicate the phone number, fax and e-mail address to be contacted by the Financial Administration and a new field for indicating the existence or non-existence of the pro-installment and the data related to the Iban code and Bic for the payment of the amounts claimed for reimbursement.