Following the provisions of Art. 22, second paragraph, Italian Presidential Decree of 26 October 1972, No. 633 and Italian Ministry Decree of 20 July 1979, the user requiring an invoice should submit a formal request to "Autostrada del Brennero SpA" via Berlino n° 10 - 38100 Trento - Italy. The payment receipts issued by the motorway toll stations are not valid for deducting VAT applied to motorway toll fares.
TOLL FARES INVOICING
The concession company cannot be held responsible for the issuing of the invoices, since any rights to VAT recovery a/o knowledge of the relevant laws are the responsibility of the user. In making a request for an invoice for the toll fares paid to Autostrada del Brennero SpA, the user must fill in the relevant form and attach the payment receipts (original receipts), in compliance with Italian Financial Ministry Decree 20/07/79, along with the following information:
name of the company, address or residency of the user (for those living abroad, the address of the company in Italy), the company address and full name, name and surname:
tax payer’s code or VAT number;
detailed record of the transits (entry and exit gates);
date if transits;
toll fares paid and total amount.
The request must be signed. By signing, the user assumes responsibility. Should any of the above listed information be missing, then the invoicing request may not be processed within 90 days from receipt of documentation Toll fares paid by cash, credit cards and debit cards may be invoiced. On payment, the user should request the toll booth operator to hand over the payment receipt or press the “receipt” push-button if paying at a Self Service gate. Also non-paid toll fares may be invoiced.