In case on the basis of the annual VAT declaration, by means of which Companies declare the amount of VAT paid to the State, it appears that part of the amount paid to the State has to be returned to the Company, the latter is entitled to get it back presenting a specific policy guaranteeing that, in case the amount reimbursed is higher than what the Company was entitled to, the excess will be returned to the State.

The duration is 3 years with no extensions.