- The Italian Revenue Agency has officially recognized the reciprocity agreement reached with the United Kingdom
- The agreement came into effect on February 7, 2024, following diplomatic exchanges between the Italian Embassy in London and the UK Embassy in Rome
- The agreement allows for mutual recognition of VAT refunds between Italy and the UK
- UK entities without a permanent establishment in Italy can apply for VAT refunds for purchases made in Italy
- No need to appoint a tax representative or register for VAT purposes in Italy
- VAT refund requests in Italy must be submitted using form IVA 79 to the Pescara Operations Center by September 30 of the following year
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.
