What documents do you need to reclaim VAT from Italy?
For a VAT reclaim request to Italy, you essentially need three types of documents: the original invoices from the Italian supplier, evidence that the expense is business-related, and your business details plus authorisation to submit the request on behalf of your business. The invoice is the most important document, and this applies to every amount — a fuel receipt of twenty euros counts just as much as a hotel invoice of three hundred euros.
Many entrepreneurs believe that small amounts are not worth keeping, or that a simple receipt is sufficient. This is a misunderstanding that is explained further in this article, because it directly affects the likelihood that a request will be rejected later.
The core: the original invoice
An invoice that qualifies for reclaim shows in any case the name and address of the Italian supplier, the Italian VAT number (the partita IVA), an invoice date and number, a description of the service or product supplied, the net amount, the applied VAT rate and the VAT amount itself. If any of these details are missing, Italy can reject the request on that point, regardless of how convincing the rest of the application is.
This is precisely why a receipt from a petrol station or a toll road is often insufficient: these typically do not show the buyer's name and sometimes do not show a separate VAT amount. For this type of expense, it is worthwhile to request a full invoice, or to check whether the supplier can issue one afterwards.
Why the amount does not matter
The European VAT reclaim regulation sets a threshold above which a reclaim country requires a scanned copy of the invoice as an attachment to the digital request. Below that threshold, this copy often does not need to be sent as standard. However, this does not mean that the invoice itself becomes unnecessary: Italy may still request the original or a copy during the assessment, for every amount in the request. If you cannot provide anything at that point, you risk that precisely that item will be removed.
The exact threshold and the way Italy requests this are set out in the requirements that the Tax Administration publishes per reclaim country. Because such details may differ and may change, it is advisable to consult the current status rather than rely on a fixed amount. the explanation per situation listed. shows how this is structured per country.
Supporting evidence and authorisation: what else is needed
In addition to the invoices themselves, the reclaim request requires information about your business: Chamber of Commerce number, Dutch VAT number, IBAN for payment, and a brief description of the business activity for which the costs were incurred. When a third party submits the request on your behalf, it must include an authorisation that establishes that right. Without that authorisation, a request cannot be submitted on behalf of the business, even if all invoices are in order.
It is wise not to wait until the moment of submission to collect these documents, but to keep them throughout the year. An invoice requested three quarters later from an Italian hotel or petrol station cannot always be traced.
What if a receipt turns out not to be a real invoice
In practice, it often happens that an employee takes a receipt instead of an invoice, for example at a trade show, a car park or a quick meal on the road. Such receipts are not automatically worthless, but they usually do not meet the requirements that Italy imposes on a reclaim request. Where possible, it is worthwhile to ask for an invoice in the name of the business on the spot, with the Italian VAT number of the seller on it.
Whether a specific expense qualifies and what document is needed for it depends on the type of cost and the situation. frequently asked questions about submitting documents goes deeper into borderline cases such as mixed business-private use and invoices in the name of an employee rather than the business.
First an estimate, later the documents
Before you spend time collecting invoices, it is often useful to know first whether it is worth your while. get an estimate in a few questions provides an initial picture of the amount that may be eligible, based on how often and where business travel takes place. How the data is then processed and checked against what Italy allows is explained on the page that shows how the information is compiled.
If you are unsure whether a particular invoice is sufficient, you do not have to work it out yourself. The free knowledge base on vatea.eu describes what is standard for each cost category, and the quick scan shows you on a non-binding basis where you stand for Italy.