Tax exemption for Apple products in Italy for tourists

Apple does not deduct or refund sales tax/VAT at shopping time. Local law says that they must collect it (and normally hand that over to the local [Italian] government).

• If you are a EU resident and think that you are entitled to tax free shopping for a valid reason, then contact your country’s tax authority instead, to get a possible deduction on your income tax or company tax for that year.
• If this is about shopping in the EU for non-EU residents, then for purchases above a set limit, you may be able to ask for a tax refund when leaving the EU, for goods that you take with you when leaving the EU. You’ll need to fill out a form with the Customs and Border Authority (or get it authorized by them), and include invoice(s)/​receipts. The merchant may or may not be involved with that (ask the store staff), until after you leave the EU. Additional conditions may apply (e.g. time limits, value limits). (Some countries have special apps for declaring such goods.) Your home country Customs and Border Authority may ask about declaring this when entering the country, with a possibility of upcoming import tax/​tariffs.

This is not legal advice. I’m just a EU consumer that has been reading up on this recently.

I don't know the answer to that question.

But if you're planning to buy an iPhone in Italy, to use somewhere else, be aware that iPhone warranties are not international. Should that iPhone need service, you might have to take it back to Italy. There is also the possibility that your own country will charge you an import or customs tax on the phone.