A VAT Refund Italy Guide

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

计划在意大利建立一个企业?请继续阅读,了解意大利的增值税制度,包括税率、退税程序和法规。
下文的信息详细说明了增值税退税资格的具体要求。其中包括意大利境内可申请退税的费用类型、意大利的增值税税率、截止日期和退税申请期限。
意大利|圆形旗帜视觉装置

贵公司位于何处?

欧盟

境内的企业

透明地图 | VAT IT | 意大利增值税退税指南

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.

非欧盟

境内的企业

非欧盟地图透明 | VAT IT | 意大利增值税退税指南

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?

All EU countries, Israel, Norway and Switzerland

如希望获得有关增值税范围内互惠关系含义的详细说明,请点击此处:

What expenses are claimable in A VAT Refund Italy Guide?

娱乐与招待

播放 001 | VAT IT | 意大利增值税退税指南

娱乐

0%
床001 | 增值税IT | 意大利增值税退税指南

酒店与住宿

10%
仅限于某些情况
吃001 | VAT IT | 意大利增值税退税指南

餐厅

22%

活动

麦克风001 | 增值税IT | 意大利增值税退税指南

会议、展销会与展览

22%
惯例001 | 增值税IT | 意大利增值税退税指南

培训课程及研讨会

22%

一般开支

货物001 | 增值税IT | 意大利增值税退税指南

商品货物

22%
公司001 | VAT IT | 意大利增值税退税指南

公司间费用

22%
椅子 001 | 增值税 IT | 意大利增值税退税指南

办公费用

22%
传声筒001 | VAT IT | 意大利增值税退税指南

营销费用

22%
docs 001 | VAT IT | 意大利增值税退税指南

专业费用和应付帐款发票

22%

差旅相关

汽车001 | 增值税IT | 意大利增值税退税指南

租车

22%
燃油001 | VAT IT | 意大利增值税退税指南

燃油

0%
培训001 | 增值税IT | 意大利增值税退税指南

公共交通

0%
| VAT IT | 意大利增值税退税指南

出租车

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?
申报日期后一年的6月30日
How long does it take to receive a VAT refund from A VAT Refund Italy Guide?
根据您申请的复杂性和增值税机关的能力,欧盟企业最多可能需要4个月、非欧盟企业最多可能需要12个月的时间才能从意大利收到增值税退税。

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

您并不一定要亲自去做这件事。二十多年来,我们一直在帮助各大公司申请国外增值税退税。我们拥有专门的知识和技术,可以更快地处理您的退税,并能够处理可能出现的任何无法预见的增值税机关查询。

敬请下载完整的《国际增值税指南》,且不要错过最后申请期限

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