The following utilities: electricity, water, gas and telephone, are VAT-free for diplomatic, consular and International Organisation agents (and for technical and administrative staff) and their seats or residences.

Italian law states that the taxable minimum for which exemption can be applied is 300 Euro (Law n. 217 of 15 December 2011, that modifies art. 72 of DPR 633/72). In view of the frequency of domestic utility billing (mostly every two months) the taxable minimum is unlikely to be reached. For this reason the Ministry of Foreign Affairs, in agreement with the Inland Revenue Agency, decided to consider the billing of these utilities on a yearly basis, in the case of utilities having an open-ended contract, or for the entire duration of the contract in other cases.

This type of exemption is granted only in the presence of reciprocity agreements, i.e. only if the requesting foreign State ensures the same benefits to Italian representations present on their territory.

To be granted exemption the foreign representation must present, for each utility, form 181 to the Ministry of Foreign Affairs, which reserves the right to check the existence of conditions needed for its granting. Certification for the granting of tax relief issued by the MAE is valid for a period of one year, and can be renewed by applying to the Ceremonial of the Republic – OFFICE I at the end of the solar year.

N.B. For mobile telephony too, under reciprocity conditions, diplomatic-consular officers in possession of a subscription may apply for exemption from payment of VAT (for two-monthly billing for sums in excess of €300) and of the Government franchise tax. Please contact your operator to find out about the relative procedure and needed documentation.