Italy - Charging and deducting VAT
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* Information not yet provided by national authorities
In Italy A DISTINCTION IS MADE BETWEEN ANNUAL AND QUARTERLY REFUNDS
For quarterly (interim) refunds, the taxpayer must submit the refund application electronically to the office in charge by the last day of the month following the reference quarter.
For annual refunds, the application must be submitted between February 1st and March 16th (date laid down for submission of annual VAT returns).
Refunds shall be effected by the Revenue Agency within 3 months from the submission of the VAT declaration. (Article 38a of Presidential Decree 633/1072 and Revenue Agency Circular No 32/E 2014)
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