Customs Formalities for VAT refund
The buyer should show all goods bought and the relevant invoices to the Customs at the time of leaving from the EU territory.
The Customs office will scrutinize the invoices and after being confirmed that all the requirements are fulfilled they will endorse the invoices. This endorsement will work as a proof that the goods left the Community territory successfully.
The relevant Customs office in which the invoices will have to be presented for endorsement is the Customs of exit that belongs to the state where the EU non-resident traveller departs the EU territory for his country of origin. As for instance, a EU non-resident traveller bought goods in Italy and then visit Austria, the Austrian Customs office will be the authority to whom the invoices should be handed over for endorsement.
In case of a passenger gets a single ticket in his possession and performs a single check-in being issued a double boarding card – one for the first domestic flight and another for the following final non-EU destination (i.e. Bari-Rome-New York or Milan-Frankfurt-Tokyo) – the invoices will be endorsed by by the national customs office situated at the departure point of airport subject to the condition that the goods intended for personal or family use.
If the traveller prefers to bear all the purchased goods with him by plane then all the goods should be present & declared at the customs office before checking in the baggage.
The EU non-resident traveller must reach at the airport minimum two hours before departure time so that he can avoid unpleasant delays.