- Reciprocal agreement between Italy and the UK for VAT refunds
- Agreement has retroactive effects from January 1, 2021
- Exchange of diplomatic notes between the two countries
- Operators can claim VAT refunds for purchases made in each other’s territories
- UK entities without a permanent establishment in Italy can apply for refunds without direct identification or a tax representative
- Refund application must be submitted using Form IVA 79 to the Pescara operational center by September 30 of the following year
- Requirements for refunds include not conducting significant operations in Italy during the reference period
Source: eutekne.info
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.
