30 September 2026 is the deadline for claiming a refund of VAT paid abroad on purchases made in 2025.

For businesses operating across borders, however, recovering VAT requires careful consideration of the applicable requirements and procedures.

Within the EU, VAT refunds are governed by a harmonised procedure and are subject, among other requirements, to the right to deduct VAT, the absence of an operational fixed establishment in the Member State of refund, and any restrictions imposed under local legislation.

The Court of Justice of the European Union has also addressed this issue on several occasions, strengthening the protection of taxpayers where irregularities are merely formal in nature. Most recently, in its judgment of 12 March 2026 in Case C-527/24, the Court held that a technical malfunction affecting the electronic submission of a refund application cannot result in the loss of the right to a refund and that the tax authorities must allow the taxpayer to remedy the issue.

For non-EU countries, specific rules apply, with particular importance attached to the principle of reciprocity. Under this principle, refunds are generally available where the foreign country grants Italian businesses an equivalent right to recover VAT.

With the deadline approaching, businesses should therefore promptly review purchases made abroad, the applicable requirements and the supporting documentation available to ensure that refund claims are properly submitted.