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In Italy Vat or Value added tax is known as ‘IVA’. In Italy the standard Vat rate is 20%. In Italy VAT is refundable in the following cases as per Italian VAT law (n.633/1972) based on Community provisions


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Vat rate

All goods and a large amount of services whether imported or locally produced are liable to VAT in Italy. VAT is charged on assets and services in Italy including imports into Italy. In Italy the Vat is charged on a non-discriminatory basis.

Vat refund for Non-residents

Non-residents without having any permanent establishment in Italy are required to appoint a representative to implement their rights, accomplish their responsibilities & get deduction for the VAT under the VAT law.

Vat setting

Usually, VAT paid on goods and services obtained or imported within Italy by a taxable person (input VAT), to be utilized by him for business purpose, may be equalized against the VAT due on sales (output VAT).

Italy Vat refund

In Italy Vat or Value added tax is known as ‘IVA’. In Italy the standard Vat rate is 20%. In Italy VAT is refundable in the following cases as per Italian VAT law (n.633/1972) based on Community provisions

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Vat refund for Non-residents

Non-residents without having any permanent establishment in Italy are required to appoint a representative to implement their rights, accomplish their responsibilities & get deduction for the VAT under the VAT law. After being appointed, he has to perform all the formalities that the entrepreneur himself needed to complete. The representative must be appointed before receipt of the first Italian invoice.

The representative must be a resident in Italy and be mutually responsible, together with the party represented, for the obligations arising under VAT rules.

The representative should be certified by through a power of attorney with a registered contract, or by letter entered in the proper registry at the VAT office that has authority over the financial rights of the representative or the party represented; also, the other contracting party must be informed prior to execute the operation.

The representatives must be in a position to allocate all assets pertaining to any VAT results executed by the non-resident company in Italy. The representative will carry out the resulting invoices as soon as the non-resident company commences any transactions in Italy according to VAT rules. The representative will maintain VAT accounting books, accomplish monthly payments, present the annual statement etc.

The capable authority will provide a VAT number to the non-resident in Italy in the case of residents from other European Union Member States implement their rights and carrying out their responsibilities in Italy. The non-resident has to submit a declaration initially to the competent authority prior to make any taxable transactions in Italy. The rule is applicable to non EU resident with which Italy has signed a reciprocity agreement through direct VAT registration regarding indirect taxes.

Non-resident entrepreneurs not having a permanent establishment or fiscal representative in Italy & not supplied taxable goods or services in Italy, can a get a refund of VAT paid beforehand on the acquisition of goods and services in Italy under certain circumstances. However, taxable persons resident outside the European Union are eligible for a refund if their country of residence grants a refund alike to Italian taxable persons.

The claim form for such refunds has to be submitted by 30 June of the year following the year in which the VAT was deserved.

 
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