A VAT Refund Italy Guide

How to get VAT Refunds from A VAT Refund Italy Guide for your business

計劃在義大利建立業務?請繼續閱讀,瞭解對義大利增值稅制度的期望,包括稅率、退款流程和法規。
下文的信息詳細說明了增值稅退稅資格的具體要求。其中包括意大利境內可申請退稅的費用類型、意大利的增值稅稅率、截止日期和退稅申請期限。
義大利|圓形標誌視覺設備

貴公司位於何處?

歐盟

境內的企業

歐盟地圖透明|加值稅 IT |義大利加值稅退稅指南

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from A VAT Refund Italy Guide under the EU VAT Refund Directive.

非歐盟

境內的企業

非歐盟地圖透明|加值稅 IT |義大利加值稅退稅指南

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from A VAT Refund Italy Guide under the 13th Directive.

Italy’s VAT Rates:

Italy’s value-added tax system (VAT) known as the imposta sul valore agguiunto (IVA) first emerged in 1973 at a standard rate of 12%. Over the years, this EU country’s VAT rate has risen steadily, with the most recent hike—up to the current standard level of 22%—occurring in 2013.

Unlike other members of the European Union, Italy has been somewhat hesitant to lower its VAT rates in times of economic hardship. However, slight dips occurred in 2010 and 2012, and some relief was given during the COVID-19 pandemic. Nevertheless, Italy has one of the highest standard VAT rate in the EU today.

Current Rates in Italy

Italy’s VAT rates are as follows:

  • Standard VAT Rate (22%) – The majority of goods and services fall under the standard rate.

  • Reduced VAT Rate (10%) – This category encompasses household gas, water, and electricity consumption, building renovations, medicine, restaurants and hotels, and admission to cultural events.

  • Further Reduced VAT Rate (5%) – Various foodstuffs and social services are taxed at 5%.

  • Super Reduced VAT Rate (4%) – Some foods, beverages, and agricultural products fall under this category. The 4% reduced VAT rate also applies to books, newspapers, periodicals, TV licenses, and medical equipment for people with disabilities.

Additionally, a zero-rate VAT category exists for some internal and international transport.

 

How to Pay VAT Bill in Italy

All VAT payments in Italy must be submitted online using tax form F24. If you have an Italian VAT number, you have two possible payment schedules to follow:

  • Monthly payments – The majority of taxpayers calculate and submit their VAT monthly. Submissions are due on the 16th of every month.
  • Quarterly payments – If your earnings are below a specified threshold (EUR 400,000 for self-employed individuals or service businesses; EUR 700,000 for other businesses), you can submit your payments quarterly instead. Bear in mind that if you opt for the quarterly scheme, you will pay 1% interest. Submissions are due on the 16th of the second month following the quarter for the first three quarters and on March 16 of the following year for the final quarter.

If, instead of owing VAT, you are entitled to a VAT refund, Italy makes it relatively easy for you to claim your repayment. If you’re established in another EU country, you can submit your VAT refund request to your government’s tax authority. If you’re a non-EU resident, you’ll send in a physical copy of form VAT 79.

Italy VAT Compliance

Complying with VAT in Italy, and claiming your VAT refund, requires proper record keeping. Businesses must maintain records of invoices issued, purchases, and self-billing invoices from non-resident entities. Each invoice must include the following details:

  • A sequential invoice number
  • A registered VAT number
  • The taxable amount
  • The amount of VAT
  • The date of issue
  • The customer data

Additionally, to remain compliant, you must issue e-invoices with every offer of goods or services, use approved foreign exchange rates, and submit all documents on time.

Should you have any questions or concerns about VAT rates, refunds, or compliance, feel free to contact VAT IT at any time.

________________________________________

Sources: 

Organisation for Economic Cooperation and Development. Consumption Tax Trends – Italy. https://www.oecd.org/tax/consumption/consumption-tax-trends-italy.pdf

Agenzia Entrate. General VAT rules and rates. https://www.agenziaentrate.gov.it/portale/web/english/general-vat-rules-and-rates 

Agenzia Entrate. Paying VAT. https://www.agenziaentrate.gov.it/portale/web/english/paying-vat

Which countries have reciprocity with A VAT Refund Italy Guide?

所有歐盟國家、以色列、挪威和瑞士

如希望獲得有關增值稅範圍內互惠關係含義的詳細說明,請點擊此處:

What expenses are claimable in A VAT Refund Italy Guide?

應酬與招待

播放 001 |加值稅 IT |義大利加值稅退稅指南

應酬

0%
床 001 |加值稅 IT |義大利加值稅退稅指南

酒店與住宿

10%
僅限於某些情況
吃 001 |加值稅 IT |義大利加值稅退稅指南

餐廳

22%

活動

麥克風 001 |加值稅 IT |義大利加值稅退稅指南

會議、展銷會與展覽

22%
公約 001 |加值稅 IT |義大利加值稅退稅指南

培訓課程及研討會

22%

一般開支

商品 001 |加值稅 IT |義大利加值稅退稅指南

商品貨物

22%
公司 001 |加值稅 IT |義大利加值稅退稅指南

公司間費用

22%
椅子 001 |加值稅 IT |義大利加值稅退稅指南

辦公費用

22%
擴音器001|加值稅 IT |義大利加值稅退稅指南

營銷費用

22%
文檔 001 |加值稅 IT |義大利加值稅退稅指南

專業費用和應付帳款發票

22%

差旅相關

汽車 001 |加值稅 IT |義大利加值稅退稅指南

租車

22%
燃料 001 |加值稅 IT |義大利加值稅退稅指南

燃油

0%
火車 001 |加值稅 IT |義大利加值稅退稅指南

公共交通

0%
|加值稅 IT |義大利加值稅退稅指南

出租車

0%

附加信息

How far back can your business claim VAT from A VAT Refund Italy Guide?
前一年的1月至12月
What’s the foreign VAT deadline in A VAT Refund Italy Guide?
申報日期後一年的6月30日
How long does it take to receive a VAT refund from A VAT Refund Italy Guide?
根據您申請的複雜性和增值稅機關的能力,歐盟企業最多可能需要4個月、非歐盟企業最多可能需要12個月的時間才能從意大利收到增值稅退稅。

Need help with your VAT refund from A VAT Refund Italy Guide?

您並不一定要親自去做這件事。二十多年來,我們一直在幫助各大公司申請國外增值稅退稅。我們擁有專門的知識和技術,可以更快地處理您的退稅,並能夠處理可能出現的任何無法預見的增值稅機關查詢。

敬請下載完整的《國際增值稅指南》,且不要錯過最後申請期限

瓦蒂特標題徽標|加值稅 IT |義大利加值稅退稅指南