VAT exemption or VAT reduced to 4%

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:

Businesses/legal persons operating in States belonging to the European Union

 

No additional documentation required

Authorized Economic Operators

Attach Authorized Economic Operator certificate

Non-EU citizens, individuals eligible for VAT exemption 

Attach written and signed self-certification, to prove eligibility for exemption, with a copy of photo ID.

Italian businesses eligible for VAT exemption

Attach Statement of Intent to the support ticket, for more details see site of Inland Revenue


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:

Disabled persons

Certificate issued by the Local Health Authority or family doctor

Natural persons

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

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.