Tax benefits and exemptions
This section contains all of the specific information needed to apply for benefits and exemptions.
- Tax benefits
- VAT exemption
- Exemption from Government License Tax
- Stamp tax
Tax advantages if you have a VAT number
Postpaid Telephone Plans:
If you are a professional or a company owner, by activating a WINDTRE BUSINESS post-paid plan you can benefit from tax advantages according to the Current legislation.If you have a VAT number you can:
- deduct from taxes 80% of the costs deriving from your landline telephone and mobiles for business use
- deduct VAT up to 100% from the costs deriving from landline telephone and mobiles
For more information, you can check the Italian Revenue Agency's website or your accountant.
Prepaid Telephone Plan:
If you are a professional or a company owner, by activating the WINDTRE BUSINESS prepaid plan you can deduct 80% of the entire cost of your telephone services (ex art. 74 del DPR 633/1972).The costs regarding the prepaid contracts can be found under VAT code Art. 74; the VAT conditions are objective, and not relatable to the individual treatment of each Client.
The total amount of the VAT art. 74 can be calculated on all the items of the prepaid plan: monthly expenses, costs and top ups, and fees for early contract termination (with the exception of the fee for termination due to a breach of contract).
For more information about the VAT treatment on the code of Art. 74 you can check the Italian Revenue Agency's website of your accountant.
VAT exemption
If you are entitled to a VAT exemption please send us the required documents in order to request it. Depending on the right that applies to you, please find below a brief summary of the necessary documentation:| Category | Required documents |
|---|---|
| Exporting Companies | Statement of intervention |
| Embassies/Consulates | Form 181 provided by the Ministry for Foreign Affairs |
| NATO | Declaration stating that you belong to the category (NATO military command or Italian military command acting on behalf of NATO) |
| VATICAN | Declaration stating that you belong to the category (NATO military command or Italian military command acting on behalf of NATO) |
| Clients with legal headquarters/residence in EU or extra EU countries | The information appears on the subscribed Contract Offer |
The statement of intent provided by regular exporters (Art. 8 - 8 bis and 9) has annual validity, (running from the date of reception to December 31st of the year of request, unless it is withdrawn). It must therefore be renewed every year, providing a new original declaration.
In all other cases, the declaration must only be provided once (unless otherwise specified).
The exemption does not apply to phone bills issued before the date of reception of compliant documentation. You can withdraw the exemption at any time, by submitting a request in written form. The withdrawal runs from the date of reception, therefore it does not apply to phone bills issued before the date of reception.
If you are entitled to the exemption, the documents have to be ADDRESSED to:
Wind Tre S.p.A. con Socio Unico - Direzione e Coordinamento CK Hutchison Group Telecom Italy Investments S.à r.l. – Sede legale: Largo Metropolitana 5, 20017 Rho (MI)
The documents are to be SENT to:
Wind Tre S.p.A.
Via C.G. Viola, 48 - palazzo Veneziani A
00148 Roma RM
c.a Amministrazione clienti – Ufficio Esenzione IVA
In all other cases, the declaration must only be provided once (unless otherwise specified).
The exemption does not apply to phone bills issued before the date of reception of compliant documentation. You can withdraw the exemption at any time, by submitting a request in written form. The withdrawal runs from the date of reception, therefore it does not apply to phone bills issued before the date of reception.
If you are entitled to the exemption, the documents have to be ADDRESSED to:
Wind Tre S.p.A. con Socio Unico - Direzione e Coordinamento CK Hutchison Group Telecom Italy Investments S.à r.l. – Sede legale: Largo Metropolitana 5, 20017 Rho (MI)
The documents are to be SENT to:
Wind Tre S.p.A.
Via C.G. Viola, 48 - palazzo Veneziani A
00148 Roma RM
c.a Amministrazione clienti – Ufficio Esenzione IVA
Exemption from Government License Tax
The Government License Tax is a duty, valid for the whole contractual duration, bound to the existence of a mobile telephone number with a post-paid plan contract.If you are not entitled to exemption from this duty and have a VAT number, the applied Government License Tax is the one for Business use (12.91€/cent).
The subjects that are exempt from the duty are:
- Disabled persons
- Blind persons
- ONLUS (No-profit organizations)
- Amateur sports clubs/associations
- State, State Organs and Public Administration
Disabled and blind persons
Disability and blindness must be certified by the local health authority and the certificate provided together with the subscription contract. It is understood that the exemption only applies to the SIMs used by said subjects. For disabled/blind clients, the exemption only applies for one contract. The request for exemption on the second plan can be accepted only upon presentation of a self-declaration affidavit, stating that the plan itself, being used by the person’s escort, is essential in the course of their relationship.State, State Organs and Public Administration
The State, State Organs and Public Administration are exempt from payment of the Government License Tax. The Revenue Agency believes instead that the Government License Tax should be paid by non-State Public Administration. If “recognized” as State, State Organ or State Public Administration, it is not necessary to send documentation to apply for the exemption.To learn about all other entities exempt from the Government Concession Tax click here.
If you are entitled to exemption, the documentation must be REGISTERED to:
Wind Tre S.p.A. con Socio Unico - Direzione e Coordinamento CK Hutchison Group Telecom Italy Investments S.à r.l. – Sede legale: Largo Metropolitana 5, 20017 Rho (MI)
The documentation must be SENT to:
Wind Tre S.p.A. Servizio Clienti 1928 Casella Postale n. 14155, Ufficio Postale Milano 65 - 20152 Milano
Or by e-mail to:
CustomerCareWindTreBusiness@pec.windtre.it
Stamp tax
Stamp tax (for 2.00 €) applies to phone bills that contain amounts (charged and credited) invoiced within a VAT regime that is different from the ordinary, and only when the sum of such amounts exceeds the limit of 77.47 €.Categories for which, Windtre S.p.a. does not avail itself of the recourse of such tax, although paid to the Treasury :
- Non-profit organizations of social utility (ONLUS).
- Sports federations and sports promotion bodies recognized by CONI.
- Central Public Administrations.
- De jure ONLUS: Depending on the right that applies to you, find below a brief summary of the necessary documentation: Self-declaration affidavit (original), subscribed by the Legal Representative, attesting that the organization belongs in one of the three categories listed below, specifying the typology and the relevant legal references:
- Voluntary organizations that are included in the registers instituted by the regions and by the autonomous provinces of Trento and Bolzano, in accordance with art.6 of the act of 11 August 1991, n. 226.
- Non-governmental organizations that have been recognized as eligible by the Ministry of Foreign Affairs in accordance with the act of 26 February 1997, n.49.
- Social Cooperatives that are included in the “social cooperation section” of the prefectural register as stated in the legislative decree of the temporary Head of State of 14 December 1947 n. 1577 and later amendments.
- De facto ONLUS: Document subscribed by the Legal Representative attesting the submission, to the relevant Regional Revenue Agency Department, of the communication stated in art. 11, comma 1, of the D.L. of 4 December 1997 n. 460, regarding the assumption of the qualification of ONLUS (reference: circular letter of the Ministry of Finance n. 154/E from 11 October 2000) Sports federations and sports promotion bodies recognized by CONI: Document subscribed by the Legal Representative attesting the submission, to the relevant Regional Revenue Agency Department, of the communication stated in art. 11, comma 1, of the D.L. of 4 December 1997 n. 460, regarding the assumption of the qualification of ONLUS (reference: circular letter of the Ministry of Finance n. 154/E from 11 October 2000).
Wind Tre S.p.A. con Socio Unico - Direzione e Coordinamento CK Hutchison Group Telecom Italy Investments S.à r.l. – Sede legale: Largo Metropolitana 5, 20017 Rho (MI).
And must be SENT to:
Wind Tre S.p.A. Via C.G. Viola, 48 - 00148 Rome (RM) c.a AR Billing B2B CA
