According to recent reports, the UK has reached an agreement with Italy on reciprocity for VAT refunds, providing that UK businesses not established in Italy are able to claim refunds of VAT paid on goods and services in Italy relating to their business activities. The agreement applies with retroactive effect from 1 January 2021. Guidance on claiming VAT refunds for non-EU entities is available on the Italian Revenue Agency website.
Source Orbitax
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