vat claim in UE

Claims for refund of the Vat paid in another EU State submitted by Italian subjects

 From 1 January 2010 a new procedure in Vat refunds has been established for taxpayers established in a Member State other than the one giving the refund.

To claim the Vat refund to the State in which the tax was paid, the Italian taxpayer must file an application to the Italian Revenue Agency (Directive 2008/9/EC of 12 February 2008, acknowledged with Dlg No 18/2010).

Requests for refund must be submitted only via the E-services of the Italian Revenue Agency (Entratel or Fisconline, depending on the channel to which the taxpayer is enabled). The deadline for submissions is September 30 in the calendar year following that for which payment is claimed.

The requests for refund for 2010 must be submitted by September 30, 2011.

The taxpayer who should realize of having committed an error in a claim already submitted, will present a second claim, corrective of the original, which must be presented in the same modalities and within the same time limit.

The information that must be specified in the claim for refund can vary depending on the country to which the claim is sent and is summarized in the Table of the preferences expressed by individual member states - pdf

In the claim sent via web, the description of goods should be entered on the basis of the Table of the codes to be used for the description of goods - pdf.