This article indicates who qualifies for VAT exemption or VAT reduced to 4%, how to apply, and the documentation you need to send to Aruba. In particular:
- VAT exemption
- VAT reduction to 4%VAT exemption:The following Italian and foreign citizens qualify:
- Businesses/legal persons operating in States belonging to the European Union
-
Authorized Economic Operators, meaning: status granted to businesses established in the EU
- Non-EU citizens, individuals eligible for VAT exemption
- Italian businesses eligible for VAT exemption
Non-EU legal persons/businesses, without the Authorized Economic Operator status, and EU citizens, are not subject to VAT exemption: for services provided in Italy, Aruba is obliged to issue documents with VAT.
How to apply:
- Place your order online for the required service
- Submit a support
ticket by logging in using the login and password of the related service, specifying the order number
Additional documentation required:
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Businesses/legal persons operating in
States belonging to the European Union
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No additional documentation required
|
|
Authorized Economic Operators
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Attach Authorized Economic Operator certificate
|
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Non-EU citizens, individuals
eligible for VAT exemption
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Attach written and signed self-certification, to
prove eligibility for exemption, with a copy of photo ID.
|
|
Italian
businesses eligible for VAT exemption
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Attach Statement of Intent to
the support ticket, for more details see site
of Inland Revenue
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You will receive a response to your application as soon as the documentation and your Billing details have been verified.
VAT reduction to 4%:
The following qualify for VAT reduced to 4%:
- Disabled persons
- Political parties, natural or legal persons, during the 90 days prior to an election.
How to apply:
- Place your order online for the required service
- Submit a support
ticket by logging in using the login and password of the related service, specifying the order number
Additional documentation required:
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Disabled
persons
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Certificate
issued by the Local Health Authority or family doctor
|
|
Natural persons
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Statement
specifying that – for the purchase of name
of service service, in accordance with art. 18 of Italian law 515/1993 and subsequent amendments - they are eligible for such tax reduction.
|
|
Political
parties, legal persons, eligible for
such tax reduction
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No additional documentation required
|
Customers who are eligible for such tax reduction can only make the payment by bank transfer, the receipt of which must be attached to the support ticket, together with the required documentation.
PayPal and credit card payments cannot be made with reduced VAT.