How do I reclaim VAT paid in Italy?

Question

Our business has to pay nearly $100,000 of VAT on an Italian Invoice. I see we can hire companies to relaim the tax for but can we do it ourselves? How would we do it ourselves? Thanks

Answer 1

If your company (presumably headquartered in a country which is not a member of the European Union) had purchased goods manufactured in Italy to be exported abroad, or services rendered to a foreign company, then you should have asked for a VAT-free invoice bearing the statement "Esente da IVA ai sensi dell'art. 7 del DPR 633/72", and refuse to pay any VAT on the grounds of "company extraterritoriality".

If you however, as you imply, already paid VAT and want a refund, you should apply directly to the "Agenzia delle Dogane" office of the region where the goods/services were bought, providing either proof that the goods were exported abroad (a copy of the bill of lading or the invoice endorsed by the customs office of the port/airport/border crossing where the goods left Italy's territory will be required) or that the services were provided to your company, which has no offices or branches in Italy.

Be informed that in 2003 Italy has reviewed its tax codes in accordance with the EU Directive n. 2006/58/CE and the EU Regulation 17.10.2005 n. 1777 with the "D.Lgs. n. 273/2003", so the company where you bought the goods/services didn't even have to issue an invoice at all.

In any case, please refer to the informations given in the website listed as source, and contact "Agenzia delle Dogane" (or the ICE office nearest to your location) to inquire about the formalities required to obtain a refund.