WHEN
IT IS POSSIBLE TO CLAIM THE REFUND
The claim of refund has to refer to purchases of goods or invoiced services in a
period not inferior of three months neither superior to one year. The claim must
be introduced to the competent authority not later than six months from the end
of the year in which you incurred the VAT.
If the claim refers to a period longer than three months but shorter than one
year your refund cannot concern an import lower than 200 Euro; if the claim
refers to one year your refund cannot concern an import lower than 25 Euro.