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Business have the opportunity to reclaim VAT on services and expenses incurred in Italy.
The entrepreneurs, resident in every Country of the UE and also in Switzerland and Norway, may apply for refund of VAT charged on purchases or imports of movables and/or services carried out in Italy.
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The entrepreneurs resident or domiciled in a extra-UE country may also apply for VAT refund appointing a TAX Representative in Italy.
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The amount is refunded by bank transfer to an Italian bank or foreign bank (to the customer’s bank account) or by a postal account.
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The VAT on purchase or on import of goods and services used by the company, carried out by the enterprise is refundable if it is deductible on the basis of Italian VAT law (n.633/1972).
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