All those who are resident or domiciled outside the European Union are eligible for a reduction or refund of VAT included in the purchase price of goods.
 
How and when to apply
The conditions required for a foreign purchaser to receive a refund are listed below:

• residence or domicile outside the European Union;
• purchase of goods intended for personal/household use;
• total value in excess of 70 Euro (VAT included) per invoice;
• e-invoicing (product description, traveller's personal details and passenger's passport details);
• goods must be transported outside the territory of the European Union within three months from the date of purchase;
• invoice must be returned to the Italian vendor within four months from the date of purchase (responsibility of the tax refund agency)

To which category of goods purchased can it be applied?
Below is a list of articles eligible for a VAT refund:

• clothing, footwear, leather goods and accessories;
• small pieces of furniture, furnishing and household objects;
• sporting goods;
• gold articles and jewellery;
• toys;
• musical instruments and accessories;
• computers and accessories;
• telephony and radio-television equipment;
• cosmetics;
• car accessories;
• food, wine and alcohol.

How to ask for VAT refund at Linate?
Getting the VAT refund in the airport is truly easy: the Forexchange desks present at the airport ensure an immediate refund in cash, taking care all the red tape.

When buying remember to request an electronic invoice bearing the logo of the vat refund company (with which the store is associated), when you are at the airport, before check-in, ready to return to your country of origin, this document will be sufficient to immediately get your refund at the nearest VAT refund point.

You will immediately get your money, either in cash or on your credit card, with no need to return the invoice stamped by Customs at the point of exit from EU territory to the Italian vendor: the Tax Refund Agency will take care of everything.