Quarterly VAT Credit 2026: Form TR, Deadlines, and Refund Guide

Taxpayers in Italy must submit their annual VAT returns and first-quarter refund requests by April 30, 2026. These filings allow businesses to recover VAT credits through either an annual return or specific quarterly claims using the VAT TR form.

The annual VAT return, which serves as the primary mechanism for claiming an annual refund, must be submitted between February 1 and April 30 of each year. For those opting for quarterly claims, the window for the first quarter, covering January through March, is open from April 1 to April 30.

Quarterly Filing Deadlines

Businesses may submit up to three quarterly VAT refund claims in a single year. The deadlines for these applications are structured as follows:

• First quarter (January-March): April 1 to April 30
• Second quarter (April-June): July 1 to July 31
• Third quarter (July-September): October 1 to October 31

These applications can be submitted directly by the taxpayer or via an authorized intermediary without the need for additional documentation at the time of filing.

Eligibility and Claim Requirements

To qualify for a refund, taxpayers must meet specific financial thresholds. A taxpayer’s VAT credit must be at least EUR 2,582.28, and the specific refund amount claimed must exceed EUR 10.33.

When submitting a refund application via the VAT return or the TR form, taxpayers are required to provide specific information, including the total amount of the claim, the basis for the refund request, and any right they may have to avoid presenting a guarantee.

Following the submission of a refund application, the Revenue Agency reserves the right to request a sample of invoices for verification purposes. Communications regarding these requests are typically handled through email or certified email.

Payment Timelines and Interest

Refunds are normally paid within three months from the date of the application. If the Revenue Agency exceeds this three-month time limit, the applicant is entitled to interest at a rate of 2% per year.

Regulations for Non-Resident and EU Businesses

Non-resident entities that have appointed a tax representative in accordance with Article 17(3) of Presidential Decree No 633 of 1972 may have their VAT refund claimed and paid to the representative.

For non-established EU businesses, the process differs. These entities use their home country’s portal to submit claims, and the deadline for submission is September 30 of the calendar year following the refund period.

Eligible expenses for these claims include capital goods, professional services, business travel, and office rent, provided the expenses relate to taxable activities.

Italian VAT Structure

VAT in Italy is a consumption tax applied at each stage of the supply chain. Italian businesses charge output tax on sales and deduct input tax paid on purchases.

The standard VAT rate is 22%. However, reduced rates are applied to specific categories of goods and services, including medical products, books, certain utilities, and food, with reduced rates typically set at 10%, 5%, and 4%.