1. Why am I paying a VAT on the Meeting Registration Fee?
You are paying a Value Added Tax (VAT) on the registration fee because it is required by the laws and regulations of the EU and its member states. They establish that VAT must be paid on the registration fees in the country where the meeting is held.
2. Can the VAT be recovered?
- Businesses from the European Union countries and businesses from non-European countries with reciprocity agreement (Switzerland, Norway and Israel), can claim back the Italian VAT.
- US-based companies and businesses from non-European countries that do not have a reciprocity agreement with Italy must appoint a fiscal representative in Italy to claim a VAT refund. The fiscal representative should be appointed before carrying out the first operation. The evidence of this appointment could be done through a “public act”, a private document officially recorded, a private document included in a specific registry held by the relevant Office (the relevant Office is identified in relation to the fiscal address of the fiscal representative).
- Please note that the VAT refund on certain expenses like foodstuffs and beverages, luxury goods, passenger transport services, aircraft, motorcycles, residential properties, promotional expenses are not accepted by the Italian Tax Administration.
- To recover the VAT you must provide the details of your company - name, address, VAT number or Tax ID - for all expenses invoices and submit all original documentation to your company for its processing.
3. What process should companies follow to recover the VAT?
a. EU Businesses: EU businesses must contact the Tax Administration of their own country for instructions regarding the conditions and process to follow for reclaiming the Italian VAT. There are also minimum VAT amounts that must be met.
For the refund applications for one to three quarters by an EU company the minimum amount is EUR 400. If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50.
b. Non-European Businesses: Businesses from Non-European countries without reciprocity agreements with Italy need to have a fiscal representative in Italy to claim a VAT refund. They can claim a refund quarterly or yearly and submit the form (VAT 79) until September of the calendar year following the reference period. For claims related to a quarterly period, the minimum amount refundable is 400 Euro (if less the refund will be annual). For claims related to a yearly period, the minimum amount refundable is 50 Euro.
The claimants have to submit the VAT 79 form by hand delivery, postal service or express courier to:
Agenzia delle Entrate – Centro Operativo di Pescara
Via Rio Sparto, 21 - 65129 Pescara – Pe -Italy
Please note that it is not possible to submit VAT 79 form online, by fax or email.
More information can be found on the Italian Tax Administration website.