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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 Registration in Italy

As per Articles 4 and 5 of Italian VAT Law DPR No. 633/72 any non-resident taxable individual or entrepreneur (including handicrafts) provides taxable supplies of goods or services to customers that are not engaged in business, arts or professions (Article 17.2.4 of Presidential Decree 633 of 26 October 1972 has to be VAT-registered with the tax office of the district in which the taxable commences operations within 30 days of establishing a business enterprise or permanent establishment in Italy. The taxable is then issued a VAT registration number. The registration number must be given on all documents regarding VAT. No exemption for registration is allowed.

If your company is located in one of the EU countries, you are liable for ‘VAT identification’ in Italy
to operate your business within the Italian territory. As for instances:

♦   to sale goods in Italy to end-consumers;
♦   to arrange distance selling in Italy (threshold of 27.889 euro);
♦   to subtract the Vat paid on Italian purchases of good and services connected with selling in Italy (for instance, sales of goods as well as assembly or installation in Italy);
♦   to transmit goods from your own country to Italy (for instance to deposit them in a warehouse that is in possession of a third party);
♦   to arrange fairs, conventions or conferences in Italy;

Direct Registration:
As a rule, the direct registration permits tax payers, both individuals and legal entities, non-resident in Italy and with no permanent establishment in the Italian territory, to accomplish VAT duties straightforwardly and to work out the rights that come out with the application of the rules laid down on VAT.

A non-resident individual must submit an appropriate application to the special Revenue Service office for the reimbursement of VAT that he/she pays to Italian suppliers. The individual owe this tax to the Italian Treasury and in order to retrieve this he/she does not have a permanent establishment in Italy and is registered at its local tax office if resident in the EU.

Starting from 1st January 2006, the Agenzia delle Entrate - Centro Operativo di Pescara has the exclusive capability on the direct registration in Italy of non-resident parties who propose to recognize themselves directly and go on directly to perform their VAT obligations.
In order to get direct registration, the non-resident taxable person has to be completed and sign the appropriate form alias ANR/1, accessible at the Agenzia delle Entrate website in English, French, German and Slovenian. The non-resident should attach the certification specified on the website.

This certification and form ANR/1 must be sent direct to the Pescara Operations Centre, Inspections Area, Non-Residents Identification Department, at the following address :

Agenzia delle Entrate
Centro Operativo di Pescara
Area Controlli - Servizio identificazione non residenti
Via Rio Sparto 21
65129 Pescara, Italy
Tel. +39 085 577 2359 +39 085 577 2318/2380
Fax +39 085 577 2325

Alternatively, it should be notified to the Agenzia delle Entrate office responsible for the representatives own tax domicile if a tax representative is recruited for non-resident taxable person.

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