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08/08/2007 - VAT REFUND FOR INTERNATIONAL TRANSPORT COMPANIES. Concerning to the international transport companies the tax charged can be refunded if referred to the following costs...

• diesel oil supplies made by using “credit cards” issued by service companies operating in this field (like ESSO,DKV, SHELL and so on) proved by original invoices;
• diesel oil supplies paid by cash and proved by original invoices showing the following information:
1) supplier’s stamp and signature ;
2) a clear description of the goods purchased;
3) the amount of litres supplied;
4) the taxable amount;
5) the VAT amount;
6) the total amount paid;
7) the date of supply of the goods or services and the invoice number;
8) buyer’s stamp or completed data ;
9) VAT rate.
• motorway tolls proved by original invoices (not by tickets);
• motor vehicles repairing, parking and road assistance proved by original invoices;
• accessories (only if documented in detail).

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