V.A.T. REFUND

Foreign companies taking part in HOMI MILANO can recover the Value-Added Tax (I.V.A.) paid on purchase invoices relating to the Show (for instance invoices connected with restaurants and hotel accommodation, catering services, promotional and advertising costs, services concerning the entrance to Exhibitions and relevant incidental services).

Exhibitors can further apply for the refund of Italian V.A.T. also for other costs incurred, for instance for conferences, training courses, workshops and so on.

Refund procedures and conditions differ depending on whether the claimant is resident in a European Union member state or in a non-EU member state.

Applications for the recovery of Italian V.A.T. can be sent:

  • for the Exhibitors of EU countries directly to the Tax Authorities of their own country, which in turn will send the application on-line to the Italian Tax authorities;

  • for the Exhibitors of Israel, Norway and Switzerland (countries with which there are reciprocity agreements), refunds must be claimed directly to:
    AGENZIA DELLE ENTRATE – Centro Operativo di Pescara
    (Tax Revenue Office – Operational Centre in Pescara)
    via Rio Sparto, 21 – 65129 Pescara, Italy
    tel.: +39-085-5771 – fax: +39 085.52145
    e-mail: centrooperativo.pescara@agenziaentrate.it

  • through Studio dott. rag. Giuseppe Guenzani
    viale dei Tigli 24 – 21013 Gallarate (VA)
    tel.: +39-0331-795259 ext. 210 – mob.: +39-335-7295045
    e-mail: vatrefund@guenzani.net
    Skype: studio.guenzani
    website: www.guenzani.net

Non-EU Exhibitors are required by law to appoint a Fiscal Representative for managing their tax affairs in Italy including the recovery of Italian V.A.T.
Appointment must absolutely take place before the V.A.T. documents have been issued (receipts, invoices etc.), otherwise a refund cannot be obtained on previously issued documents.

Exhibitors can appoint as Fiscal Representative for tax relations in Italy:
Studio dott. rag. Giuseppe Guenzani
viale dei Tigli 24 – 21013 Gallarate (VA)
telephone: +39 0331.795259 ext. 210
mobile: +39 335.7295045
e-mail: vatrefund@guenzani.net
Skype: studio.guenzani
web: www.guenzani.net