Foreign exhibitors taking part in exhibitions and not having a permanent residence in Italy can recover Value-Added Tax (IVA) paid on invoices relating to costs associated with the exhibition.
Refund procedures and conditions differ depending on whether a claimant is resident in a European Union member state or not.

A) EXHIBITORS RESIDENT IN EU MEMBER STATES, ISRAEL, NORWAY AND SWITZERLAND
Applications for the recovery of Italian V.A.T. can be sent:
1. 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;
2. for the Exhibitors of Israel, Norway and Switzerland (countries with which there are recipro-
city 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
3. through Cash Back Italia Srl, via Antonio da Recanate, 1 – 20124 Milan, Italy
Cash Back will complete the mandatory forms and manage the application process and all necessary formal documents and correspondence in Italian. A 10% commission fee will be deducted at the time of the refund. No advance fee is taken.
tel.: +39-02-20521465 – fax: +39-02-20521439 – website: www.unitedcashback.com
e-mail: submissions@cashbackitalia.com

B) EXHIBITORS RESIDENT IN NON-EU MEMBER STATES (excluding Israel, Norway and Switzerland)
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.
Cash Back Italia Srl may be appointed as Fiscal Representative as Fiera Milano’s recommended partner.
Cash  Back  will  complete  the  mandatory  forms  and  manage  the  application  process  and  all necessary formal documents and correspondence for the V.A.T. recovery. A 10% commission fee (with a minimum fee of € 1,000.00) will be automatically deducted at the time of the refund net of the advance of € 500.00 to be paid for the costs that are necessary for the issuing of the bank guarantee.
For more information please contact:
Cash Back Italia Srl, Via Antonio da Recanate 1, 20124 Milan, Italy
tel.: +39-02-20521465 - fax: +39-02-20521439 - e-mail: submissions@cashbackitalia.com
or your local Cash Back office.
Your local Cash Back office can be found on www.cashbackvatreclaim.com