Italian quarterly VAT credit refund — eligibility, compliance visa and guarantee

An Italian quarterly VAT credit is claimed on form TR when the excess deductible VAT is above EUR 2,582.28 and at least one condition is met: sales taxed at lower average rates than purchases, zero-rated supplies above 25 % of all transactions, purchases of depreciable assets above two thirds of taxable purchases, qualifying services to non-established businesses above 50 % of all transactions, or non-resident status. Refunds above EUR 30,000 need a compliance visa or a guarantee; for offsetting, a visa is required above EUR 5,000 a year (EUR 50,000 for innovative start-ups).

2026 rules — verified on September 28, 2026Free, no account

Excess deductible VAT for the quarter (EUR)(optional)

Use of the credit(optional)

I mainly sell at lower VAT rates than I pay on purchases

Zero-rated supplies in the quarter (arts. 8, 8-bis and 9) (EUR)(optional)

Qualifying services to businesses not established in Italy (EUR)(optional)

All transactions carried out in the quarter (EUR)(optional)

Purchases and imports of depreciable assets in the quarter (EUR)(optional)

VAT on purchases of depreciable assets in the quarter (EUR)(optional)

All taxable purchases and imports in the quarter (EUR)(optional)

Non-resident registered directly or through a fiscal representative

Quarterly VAT credits accrued in earlier quarters of this year (EUR)(optional)

Quarterly VAT credits already offset this year (EUR)(optional)

Innovative start-up

Business started less than two years ago

Tax assessments in the last two years with discrepancies above the statutory thresholds

The claim will carry a compliance visa (or the supervisory body's signature)

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « I contribuenti Iva che hanno realizzato nel trimestre un’eccedenza di imposta detraibile superiore a 2.582,28 euro e che intendono chiedere in tutto o in parte il rimborso di questa somma (o l’utilizzo in compensazione per pagare anche altri tributi, contributi e premi), devono presentare il modello TR. »
Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « dai contribuenti che effettuano operazioni non imponibili (articoli 8, 8-bis e 9 del Dpr n. 633/1972) per un ammontare superiore al 25% del totale complessivo di tutte le operazioni effettuate »
Gazzetta Ufficiale — DPR 633/1972 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « quando effettua acquisti ed importazioni di beni ammortizzabili per un ammontare superiore ai due terzi dell'ammontare complessivo degli acquisti e delle importazioni di beni e servizi imponibili ai fini dell'imposta sul valore aggiunto »
Gazzetta Ufficiale — DPR 633/1972 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « per un ammontare superiore ai due terzi dell'ammontare complessivo degli acquisti e delle importazioni di beni e servizi imponibili »
Gazzetta Ufficiale — DPR 633/1972 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « quando effettua, nei confronti di soggetti passivi non stabiliti nel territorio dello Stato, per un importo superiore al 50 per cento dell'ammontare di tutte le operazioni effettuate »
Gazzetta Ufficiale — DPR 633/1972 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « Fatto salvo quanto previsto dal comma 4, i rimborsi di ammontare superiore a ((30.000 euro)) sono eseguiti previa presentazione della relativa dichiarazione o istanza da cui emerge il credito richiesto a rimborso recante il visto di conformita' »
Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « i contribuenti che intendono utilizzare in compensazione il credito per importi superiori a 5.000 euro annui (elevato a 50.000 euro per le start-up innovative) hanno l'obbligo di richiedere l'apposizione del visto di conformità »
Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « per importi superiori a 5.000 euro annui (elevato a 50.000 euro per le start-up innovative) »
Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « Il limite massimo dei crediti compensabili per ciascun anno solare è pari a 2 milioni di euro. »

Calculation assumptions

The transaction and purchase figures, like the excess deductible VAT, are those of the quarter concerned and are entered by you: the calculator does not rebuild them from your books.
The eligibility conditions also apply to offsetting, which is requested on the same form TR as an alternative to a refund.
The average-rate condition, non-resident status and tax assessments in the last two years are declared by you: the calculator does not check them.
Rules of Presidential Decree 633/1972 in the latest non-repealed version published by the Gazzetta Ufficiale; the consolidated VAT code (Legislative Decree 10 of 19 January 2026) is not applied.
The yearly cap of EUR 2 million on credits that can be offset is compared only with the quarterly VAT credits you enter: other credits offset during the year are not counted.

Go further

File it

The official form or forms to complete once you know the amount, explained field by field.

IVA TR form: refund or offset of an Italian quarterly VAT credit

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.