Italy'S Export Tax Rebate Policy

(1) the main contents of tax refund (Exemption) for export goods

The main contents of tax refund (Exemption) for exported goods in Spain are basically the same as those in France. The difference is that they are listed separately in the annual budget of the state, but they do not allocate tax rebates to all localities in the actual implementation.

Export tax refund (Exemption) tax is value-added tax.

(two) administrative measures for tax refund (Exemption) of exported goods

Spain stipulates the exporter's qualification to declare the export tax rebate, that is, the exporter with an annual export volume of more than 20 million pexta (US $150 thousand) can declare the tax rebate.

For exporters, they can apply for a tax refund application to the local tax representative office every month. For non professional exporters, they apply for a tax refund application to the local tax representative office annually.

Enterprises should fill in a fixed form declaration form when handling tax rebates. The main contents of the declaration form are: the sale price to the domestic and other countries of the European Community and the countries outside the European community, the tax on the goods sold and the tax paid in the current period, and the amount of tax payable and the amount of tax refund after the deduction.