Italy VAT FAQs
Italy VAT FAQs
1. Why am I paying a Value Added Tax (VAT) on the Meeting Registration Fee?
Attendees are paying a VAT on the registration fee because it is required by the laws and regulations of the European Union (EU) and its member states. They establish that VAT must be paid on the registration fees in the country where the meeting is held.
2. Can the VAT be recovered?
Companies/institutions/organizations from the EU and from non-EU countries with a reciprocity agreement (Switzerland, Norway and Israel) can claim back the Italian VAT.
US-based companies and businesses from non-EU countries that do not have a reciprocity agreement with Italy must appoint a fiscal representative in Italy to claim a VAT refund.
The fiscal representative should be appointed before carrying out the first expense/sale subject to VAT. The evidence of this appointment could be done through a “public act”, a private document officially recorded, a private document included in a specific registry held by the relevant office (the relevant office is identified in relation to the fiscal address of the fiscal representative).
Please note: The VAT refund on certain expenses like food and beverages, luxury goods, transportation, flights, vehicle rentals, residential properties, promotional expenses are not accepted by the Italian Tax Administration.
To recover the VAT you must provide the details of your company/institution/organization (name, address, VAT number or Tax ID) for all expense invoices and submit all original documentation to your company/institution/organization for the processing of the VAT refund request.
3. What process should companies follow to recover the VAT?
a. EU Companies/Institutions/Organizations
EU companies/institutions/organizations must contact the Tax Administration of their respective country for instructions regarding the conditions and process for reclaiming the Italian VAT. There are also minimum VAT amounts that must be met.
For claims related to the 1st, 2nd or 3rd calendar quarters, the minimum amount refundable is €400. For less than €400, the refund request period will be annual. For a full calendar year, the minimum amount refundable is €50. It is allowable to present several VAT applications in the same year. If you have a lot of expenses in one country, you can present a request every quarter (thus the higher minimum).
b. Non-EU Companies/Institutions/Organizations
Companies/institutions/organizations from Non-EU countries without reciprocity agreements with Italy need to have a fiscal representative in Italy to claim a VAT refund.
Companies/institutions/organizations can claim a refund quarterly or yearly and submit the VAT 79 form until September of the calendar year following the reference period.
For claims related to a quarterly period, the minimum amount refundable is €400 (if less the refund will be annual). For claims related to a yearly period, the minimum amount refundable is €50.
Claimants must submit the VAT 79 form by hand delivery, postal service or express courier to:
Agenzia delle Entrate – Centro Operativo di Pescara
Via Rio Sparto, 21 - 65129 Pescara – Pe -Italy
Please note that it is not possible to submit the VAT 79 form online, by fax or email.
More information can be found on the Italian Tax Administration website.