Value-added tax (IVA) is 23% on clothing and luxury goods, but is already included in the amount on the price tag for consumer goods. All non–EU citizens visiting Italy are entitled to a reimbursement of this tax when purchasing nonperishable goods that total more than €180 in a single transaction. If you buy goods in a store that does not participate in the "Tax-Free Italy" program, ask the cashier to issue you a special invoice known as a fattura, which must be made out to you and includes the phrase Esente IVA ai sensi della legge 38 quarter. The bill should indicate the amount of IVA included in the purchase price. Present this invoice and the goods purchased to the Customs Office on your departure from Italy to obtain your tax reimbursement.