In order to obtain their VAT refund, the passenger must do the following upon arrival at Bologna airport:
- Go to the Customs and Excise Office near the arrivals area or in the check-in area (see map) to obtain a digital stamp for their documentation. During this process the Customs and Excise Office may reserve the right to verify the purchased goods;
- then, in order to obtain the refund, the passenger should go to Forexchange sales outlets (first floor departures, ground floor arrival);
from there, the passenger can obtain a refund directly, or submit the documentation by inserting it into the appropriate containers. In this case, the refund will subsequently be credited directly to the purchaser's credit card.
According to legislation, VAT refunds may be granted under the following conditions:
- The value of the goods purchased (for each invoice or equivalent document providing proof of the transaction) is greater than €154.94 (incl. VAT);
- the goods are for personal or family use only and are carried in the passenger's own luggage;
- proof of purchase is demonstrated by an invoice containing a description of the goods, the passenger's personal details, the details of the passenger's passport or any equivalent document proving their residence or domicile outside of the European Union;
- the goods leave the European Union by and no later than three months from the date of issue of the invoice approved by the Customs and Excise Office;
- the purchased goods are intact, new, and have not been worn or used.
As of 1 September 2018, invoices issued within Italy must be issued electronically in order for a VAT refund to be requested.
Therefore, the passenger must present their passport at the time of purchasing the goods, and the details of the passport must be correctly included on the invoice in order to be able to request a refund. The shop staff will generate a code which must be included on the tax-free invoice copy, which is provided to the passenger making the purchase.
At the time of making the purchase, the passenger must ensure that this code is correctly included on their copy of the invoice and that all the information contained on the invoice is correct (number of passport or equivalent document proving nationality and residence/domicile).
