VAT Refund Procedure in Italy for Non-Resident Entities: Requirements and Process

• Non-resident companies can apply for a VAT refund procedure in Italy.
• In B2B transactions between non-resident entities, the non-resident seller must assess Italian VAT.
• A Swedish company made VAT taxable purchases in Italy from a Finnish company.
• The non-resident supplier (Finnish company) must pay output VAT through its Italian VAT registration.
• The non-resident buyer (Swedish company) can recover input VAT under certain conditions.
• The VAT refund procedure cannot be activated for certain goods or services, output transactions subject to Italian VAT, or in case of a fixed establishment in Italy.
• A direct VAT identification or fiscal representative in Italy does not prevent the purchaser from submitting a VAT refund claim.
• The refund procedure can be requested via electronic portal and can be done quarterly or annually until 30 September of the following year.

Source: dlapiper.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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