Refund of VAT for non-established entities for purchases in Italy, even through electronic portal: under what conditions

• Non-resident taxpayers can request a VAT refund through the electronic portal.
• The conditions for eligibility and any obstacles to receiving the refund are outlined in article 38-bis2 of the VAT decree.
• Quarterly refund requests can be made from the first day of the month following the reference quarter until September 30th of the following year.
• Annual refund requests can be made from January 1st of the year following the request until September 30th of the same year.

Source: ipsoa.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.