VAT parking Włochy zwrot

Parking in Italy falls under the refund scheme for means of transport

VAT on parking costs that a Dutch entrepreneur pays in Italy for a business-used means of transport is in principle eligible for refund via the tax authority portal. Parking falls, like tolls, fuel and maintenance, under the cost categories related to means of transport that Directive 2008/9/EC distinguishes. It is therefore not a separate, exceptional category, but one of the items that is standard included when receipts are classified according to EU cost categories.

Whether Italy actually fully refunds VAT on those cost categories is a separate question, and each country answers that for itself. For means of transport, restrictions more often apply in the EU than for other cost categories: some countries exclude certain car-related costs or refund them only partially, while parking and tolls can stand apart from that. Which exclusions or restrictions Italy specifically applies is stated per cost category in the Requirements list of the tax authority