Skip links

Italy online VAT recovery application for EU businesses

Italy is to allow EU businesses with an Italian VAT number to process a credit application through a new ‘direct refund procedure’. This follows a Court of Justice of the European Union decisions (C-323/12) of 6 February 2014 and (C-242/19) 11 June 2020 which upheld the view that VAT credit refunds to EU non-residents was unfair.

The new process will cover:

  • EU-resident businesses with an Italian VAT number
  • Italian purchase invoices that list the customer’s non-Italian VAT EU VAT number
  • These invoices should not have been processed through the businesses regular Italian VAT return or annual return

Compiling VAT or GST return can be complex.  VAT Calc’s single platform VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.


Get our latest news right in your mailbox