VAT Refunds – Italy
Categories of expenditure that don't allow for VAT refunds
Some categories of expenditure don't allow for VAT refunds; in Italy these categories are:
- apartments and houses;
- entertainment expenses with a unit cost exceeding EUR 50;
- purchase or import of food and beverages (with the exception of school canteens or in vending machines).
You can read about this in more detail on the national portal.
In Italy, the authorities can grant refunds to non-EU based businesses even if they don't offer similar refund arrangements as those for businesses based in Italy.