EU company legislation
Companies based in EUROPE (European Union) with Community VAT number can buy all the products on sale on sixrace.it without paying the 22% Italian VAT.
The purchase price will therefore be the one visible on the site divided by 1.22.
Example of calculation of Italian VAT discount (22%) on a product of 100 € of sale price visible on the site:
Price visible on the site 100 €
100 € / 1.22 = 81.96 € -> This will be the purchase price for all companies with a European Community VAT number.
The procedure is very simple, the company that intends to benefit from the VAT discount must:
1) Purchase the products visible on the site.
2) Send an email with the purchase request without VAT specifying the VAT number.
3) The VAT number must be verifiable through the Electronic VAT Data Exchange System (VIES) (link at the bottom of this section).
4) The amount to be paid will be discounted by VAT or in case of purchase already paid a refund of VAT will be issued.
https://ec.europa.eu/taxation_customs/vies/
EX-EU private legislation
Non-EU private customers can receive a VAT refund by following this procedure:
1) Purchase the products on the site and proceed to pay the full amount
2) Bring the products out of the European community within 3 months of purchase
3) Send a copy of the sales invoice with a customs visa within 4 months of purchase
4) Receive VAT refund (22%).
Example of calculation of Italian VAT discount (22%) on a product of 100 € of sale price visible on the site:
Price visible on the site 100 €
€ 100 / 1.22 = € 81.96 -> This will be the purchase price for private individuals not residing in the European community.