Our specific assistance
“Our firm offers a specific assistance service by carrying out all the obligations for the non-resident in order to obtain the tax refund.”
VAT NON-RESIDENT – IDENTIFICATION AND REQUEST FOR REFUND
The decision of the Director of the Revenue Agency of 30 September 2005, published in Official Journal No. 48 of 27/02/2006, establishes that from 1 January 2006 the management of relations with non-residents who intend to provide directly to comply with obligations and exercise rights in VAT is managed by the Operational Centre of Pescara (previously it was entrusted to the office of Rome 6).
Therefore, from 1 January 2006, all taxpayers who have directly identified themselves must submit any request for reimbursement (model VR) to the concessionaire of the collection in Pescara.
Procedure for direct identification
For the request for direct identification, the non-resident must complete and sign the appropriate NRA/1 form, available on the website of the Tax Office, and attach the following documentation:
- Certificate issued by the Tax authorities certifying the registration for VAT purposes of the company you intend to identify.
- Certificate, issued by the Chamber of Commerce, of the enterprise that intends to identify and, if it is a company, indicate the representatives with the power to act and signing powers.
- Signed translation of the above certifications (points 1 and 2) and copy of the identity document of the person who performed the translation.
- Copy of the identity document of the signatory or legal representative signatory to the request for direct identification (mod ANR/1).
This documentation, together with the ANR/1 model, must be sent by post or delivered directly to the office: Agenzia Entrate – Centro Operativo di Pescara.