Vat reimbursement
According to Article 17 of Law 633/72, non-Italian registered companies, wether from within or without the European Union, may appoint a tax representative to fulfill obligations deriving from VAT, this in order to take advantage of the right to deduct from purchases made from Italian suppliers of services that would not be otherwise deductible by the foreign company. Under these circumstances VAT repayments can be obtained on a quarterly or yearly basis.