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VAT refund advisory for non-residents
Assistance in obtaining refunds of Italian VAT incurred by non-resident taxable persons
Table of Contents
since 1998
Studio A&P offers professional consulting services to businesses and individuals.
Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.
Language: IT, EN, FR, ES, DE
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Team +50 Experts
ICE Providers & Lecturers
Posted Workers Alliance
Chartered Tax Advisors
EU Law Experts
Quality ISO 9001 Certified
We are Relocation Experts
Based in Italy and active Worldwide
We are providers for:
How we can assist you
Italian VAT credit recovery
Our comprehensive VAT refund assistance service is structured in several stages:
- Preliminary eligibility assessment of the foreign applicant via written opinion;
- Analysis of the type of applicant, nature of transactions conducted in Italy, and available documentation;
- Verification of compliance with Italian and EU VAT requirements;
- Collection of supporting documents via the A&P Firm’s secure web portal;
- Detailed review of invoices and fiscal documents to assess VAT deductibility;
- Preparation of the refund application in accordance with the deadlines and procedures set by the Italian Revenue Agency;
- Electronic submission and management of the refund procedure;
- Monitoring the progress of the VAT refund request;
- Communication with the Italian Revenue Agency;
- Client support until final settlement of the VAT credit.
Arletti & Partners Team
The team at Studio Arletti & Partners is made up of over 50 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.
Our Areas of Expertise include:
- International Tax Law
- Commercial Law
- EU Labour Law
- Immigration Law
Where A&P provides assistance
Service delivery
The service is delivered entirely remotely allowing non-resident clients to access it from anywhere. In-person assistance is available at our offices if required.
Clients can access a dedicated area on our portal to upload documents, receive updates on the status of the refund application, and communicate directly with our team.
We aim to provide an initial response within 24 hours of receiving your request.
Additional features include:
- Remote management of all accounting, tax, and administrative obligations connected to the VAT refund procedure;
- Digital tools ensuring maximum efficiency without the need to travel;
- Advisory services in English provided by qualified chartered accountants and tax experts.
Refund application deadlines
Timing
Meeting deadlines is crucial in VAT refund procedures.
Applications must be submitted by 30 September of the year following the year in which the VAT was incurred.
Refunds may cover VAT incurred over a full calendar year or a period of at least three months.
It is recommended to start the application process in advance, conducting a preliminary document review before the deadline. This ensures that any irregularities can be corrected, and the application is prepared fully in compliance with the requirements.
Why choose A&P Firm
Why professional assistance is essential for Italian VAT refunds
VAT rules applicable to non-resident taxable persons are complex and involve numerous formal obligations, often difficult to manage without professional support.
Mistakes in completing the refund application, selecting invoices, or attaching documentation may result in delays, requests for additional information, or rejection of the application, potentially leading to penalties or unrecoverable amounts.
A&P Firm provides highly qualified assistance, leveraging extensive expertise in national and international tax law. We manage every aspect of the refund procedure with precision, supporting the client at every stage.
The A&P service enables:
- Remote handling of the refund application;
- Collection of documents through the A&P Portal;
- Support from our experts in English.
Who is the service addressed to?
Who can claim an Italian VAT refund?
The service is addressed to all non-resident taxable persons, including companies and individuals, seeking to reclaim VAT incurred in Italy.
Foreign taxable persons already registered for VAT in Italy, either through direct VAT identification or via a tax representative, may submit the refund application directly to the Italian Revenue Agency.
Non-resident EU and non-EU persons without VAT identification in Italy follow a different procedure: the application is submitted to the tax authority in their country of residence, which then transmits it to the Italian Revenue Agency according to the applicable legal framework.
A&P Firm assists clients by identifying the correct procedure for each case and supporting the foreign taxable person throughout all stages of the refund request.
F.A.Q. about the service
How does the VAT refund work?
The procedure for claiming a refund of Italian VAT varies depending on whether the claimant is a VAT taxable person resident or established in Italy, a non-resident taxable person identified for VAT purposes in Italy, or a non-resident taxable person not identified for VAT purposes in Italy.
What are the VAT refund timelines?
VAT refund timelines depend on the procedure applied and on the amount of the VAT credit. Indicatively, refunds may take from approximately three months up to twelve months or more, also depending on any checks required by the Italian Tax Authorities.
Who is eligible to claim a VAT refund?
A VAT refund may be claimed by VAT taxable persons holding a VAT credit, in accordance with Italian and EU legislation (e.g. companies, self-employed professionals, commercial entities and non-commercial entities, limited to their VAT-relevant activities).
Discover more about this topic with our guides
Highlited Insight
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Consultancy on VAT refund for non-residents
- Duration: 30 min
- Starting from: €96 VAT Incl.
- Language: EN
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