Private Copy

With the M.D. June 20, 2014 published in the Official Gazette, General Series 155 of July 7, 2014 the extent of the remuneration for private copying was re-determined (art. 71e and following L. 633/41). The new tariffs will apply for concessions from July 7, 2014.
The Sales Declaration Form, MD 20 June 2014 can be used for concessions from July 7, 2014.

What is private copying?

Private Copying is the remuneration that applies, via a royalty on blank phonographic or audiovisual support systems in exchange for the possibility to make recordings of works protected by copyright. In this way everyone can make a copy with great savings over buying another original in addition to what you already have. Before the introduction of private copying, it was not possible to record copies of protected works. Italy, as for most UE Member states, has been granted this option, substituted by a flat-rate royalty to compensate the authors and the entire cultural industry chain for the non-purchase of originals. The amount of the compensation takes into account the fact that on the media, material not protected by copyright can also be recorded.
The SIAE collects this tariff and distributes it to authors, producers, publishers and performers.

Persons required to pay this tariff 

Compensation for the "private copy" is due from those who manufacture or import into the State, for profit, the recording equipment and the blank support systems.

By Manufacturer under obligation to payment, we mean anyone on the Italian territory involved in producing equipment, support or memory systems subject to compensation for private copying, even if they are marketed under third party brands.

By importer under obligation to payment, we mean anyone on Italian territory who is the recipient of equipment, support or memory systems subject to compensation for private copying, whatever the country of origin of the equipment, support or memory system. In the case of commercial operations carried out by residents abroad to a final consumer, the importer is the person who makes the sale or offers the product.

In the event that the manufacturer and the importer do not match the tariff due, the law foresees liability for the distributor of the recording equipment and blank support systems.

By distributor we mean any person who distributes, both at wholesale and retail levels, on Italian territory, equipment, support or memory systems subject to the compensation for private copying.

What products are subject to tariffs

Compensation for private copying is applied to all recording devices and all support systems suitable for recording sound and video.

Extent of applicable tariffs

Modifications in Compensation and Duration

Concessions from July 7, 2014:
The Sales Declaration Form, MD 20 June 2014 can be used for concessions from July 7, 2014.

Concessions from 14 January 2012 to 6 July 2014: Sales Declaration Form MD 2009 (Instructions for compilation)

For concessions assigned in periods before January 14, 2012 please contact the private copying office (copiaprivata2@siae.it)  who will send you the appropriate forms by Public Registry Certificates Cinematografico 

The Legislative Decree dated April 9th 2003, Nr. 68 – named  “Implementation of the Directive 2001/29/CE about the harmonization of some aspects of the author’s right  and the related rights in the society of information” – modifies the rules on the subject of compensations for the private reproduction for personal use of phonograms or videograms (“private copy”). 

In art. 9 and 41 of the Decree there are these modifications. Modifications can be found  in art. 9 (by which articles 71-sexies, 71-septies and 71-octies have been introduced in the Law of April 22th 1941, Nr. 633 in art. 32 (by  which par. 3 of art. 182-bis of the Law 22th 1941, Nr. 633 has been replaced) and in art. 41 of the above-mentioned decree.

The new rules are based on the same principles of the previous Law dated February 5th 1992, Nr. 93, which, for the first time, had introduced in Italy a tariff for the “private copy”

- which envisages an exception to the exclusive reproduction tariff due to authors, artists and producers;

- thanks to this exception, the consumer natural-person can reproduce legally, for personal use only, videograms and phonograms;

- iin view of the benefits that the consumer natural person can enjoy by making a “private copy”, a tariff is provided for authors, artists and producers;

- this tariff is paid on the recording equipment and the virgin carriers  (CDs).  ​

The Law of May 21th 2004 nr.128, modifying par. 4 of art. 71-septies, has introduced administrative penalties at the expense of who will not fulfill legal obligations.

Scope of Application of the exception for “private copy”

Only natural persons can benefit from the exception to the exclusive right pertaining to authors, artists and producers, on condition that the phonograms and videograms reproduction is made :

- for personal use only, provided that there is no-profit and for non-commercial direct or indirect purposes; 

- from legal sources (possession/legal access to work copies);

- using recording equipment and virgin carriers, for which the tariff for “private copy”, provided by law, has been paid.

Under the above mentioned conditions, natural persons can make reproductions of phonograms and videograms, without the prior consent (licence) of authors, artists and producers.

In all the other cases, the reproduction of phonograms and videograms – in the absence of the prior consent (licence) of authors, artists and producers – implies the violation of the right of exclusive reproduction of the same authors, artists and producers, therefore it is illegal and it is an can be punished under criminal law.

Moreover, the following is illegal and can be punished under criminal law:

- the reproductions of phonograms and videograms made by third parties on behalf of or in favour of  a natural person, for personal use;

- providing services aiming at allowing the reproduction of phonograms and videograms by natural persons for personal use.

Tariff concerning carriers and audio recording equipment

50% to authors and  their successors
25% to phonogram producers
25% to performers and artists

Tariff concerning carriers and video recording equipment

30% to authors
70% in three equal parts to original producers of audiovisual works, to videogram producers, to performers and artists (half of this is reserved to study and research activity, and  to promote, to train and professionally support performers and artists)

SIAE Tasks

The law assigns to SIAE the task to collect the tariffs for “private copy” (private copying levies) and to distribute it to the beneficiaries provided by law itself, through their trade associations too.

In order to fulfill this task, the law delegates powers of control on all the activities related to the manufacturing, importation and distribution on the Italian territory, of recording equipment and virgin carriers (blank carriers), but also on all the duplication and distribution activities of prerecorded carriers.

For this purpose, SIAE inspectors can access to the premises of duplicators, manufacturers, importers and distributers (both wholesale and retail) and  can ask for the exhibition of documents related to the activity carried out.

In addition, SIAE can control the correct use of virgin carriers representing a semi-finished product, bought by duplication enterprises.

The tariff due on the manufacturing or introduction on the market of the  recording equipment and virgin carriers into the territory of the Italian State is paid by the manufacturer or by the importer to SIAE, following the sale  of carriers and the equipment themselves.

For this purpose, manufacturers  and importers must present to SIAE a quarterly statement using the track sale statement prepared by SIAE itself, where the formulas for the calculation of the tariffs due for each kind of recording equipment and virgin carrier are reported. The declaration must be made by inserting data in the unprotected spaces of the statement and then it must be sent to copiaprivata@siae.it.

Tariff modifications and Effective date

Sales from July 7th 2014:
Form: Plan of Sales Statement Ministerial Decree of June 20th 2014, for sales carried out from July 7th 2014.

• valid for transfers/sales carried out from January 14th 2012 to July 6th 2014: Form: Plan of Sales Statement Minister. Decree 2009 (Instructions for completing)

• For sales carried out in periods before January 14th 2012, please contact the private copy office (copiaprivata2@siae.it) which will send the right track forms.

• The time limit for presenting the statement referring to the first quarter is June 15th of every year.

• The time limit for presenting the statement referring to the second quarter is September 15th of every year.

• The time limit for presenting the statement referring to the third quarter is December 15th of every year.

• The time limit for presenting the statement referring to the fourth quarter is March 15th of the following year.

Together with the presentation of the statement, manufacturers and importers will pay to SIAE the tariff due for the quarter the statement itself is referred to, with the amount credited to the above-mentioned bank account, mentioning the following reason for payment “levy for private copy – 1th quarter, year ……..”. After what prescribed by the ABI (Italian Bank Association) by the circular letter SP/2797,it is necessary,  in order to be sure that the transaction is successfully completed, and to avoid running the risk of paying additional charges, to clearly report, in the bank transfer order, the bank data of the current account, as follows:

ACCOUNT HOLDER:

S.I.A.E.

CIN (1 alphabetic letter):

G

ABI CODE (5 figures):

01030

CAB CODE (5 figures):

03215

ACCOUNT NUMBER: (12 letters)

000001810340 (spaces, dots, slashes etc. not included)

SWIFT CODE

PASCITM1R15

BANK:

MONTE DEI PASCHI DI SIENA
Agenzia N. 15
Via della Musica, 2 - 00144 Roma

IBAN CODE:

IT 53 G 01030 03215 000001810340

In case of  delayed, payment of the levy,  a rate of interest is due according to the Legislative Decrees Nr. 231/2002.

In SIAE website the privacy policy provided by  the “Code on the Subject of the Protection of Personal Data” can be found in the Private Copy information.

According to art. 4 of the Technical Annex of the Ministerial Decree dated December 30th 2009, SIAE, on request of Trade Associations and of potential concerned subjects, can evaluate some specific situations related to specific products, for which a partial or total exemption can be provided.

The following exemptions, disciplined by the previous system, are unchanged:

1. Virgin carriers (cd-r and dvd-r) meant for the medical sector, according to art. 4 of  the Technical Annex of the Ministerial Decree dated December 30th 2009 and June 20th 2014; SIAE promotes the undersigning of application protocols to obtain the exemption from compensation for private copy with enterprises operating in the sector of distribution of virgin carriers (cd-r and dvd-r), meant for the medical market. SIAE’s initiative is aimed at avoiding the current refund procedure in a sector, like the medical one, in which using virgin carriers has become really important. The protocols are focused on the exemption of the application and on the payment to SIAE of the tariff for private copy on virgin carriers (cd-r and dvd-r), used by public entities or private enterprises operating in the medical sector and which use these products for  instrumental medical diagnostics. The protocol is addressed to all commercial businesses: manufacturers, importers, distributors, who provide virgin carriers to public or private entities working in the medical sector and who use these products for instrumental medical diagnostics. This kind of carriers will not be subject to the payment of a tariff, on condition that the enterprise is certified  by SIAE (annual certification) as certified entity. Manufacturers, importers and distributors – certified by SIAE – will check at the time of selling:

  • In case of direct sale to entities using carriers for instrumental diagnostics > that their own customer carries out  the instrumental diagnostic activity (Chamber of Commerce company’s registration details for the entities different from public bodies).
  • In case of sale to distributor enterprises > that their own customer is provided with the certificate allowing him to carry out the trading activity in the medical sector, issued by SIAE.

 Moreover, distributors, on purchasing the virgin carriers, will have to show to their own supplier the certificate issued by SIAE, which allows them to buy products without paying the compensation tariff.

How to obtain SIAE certification?

To obtain SIAE certification the concerned enterprise has to sign an application protocol with SIAE. For this purpose, two different kinds of protocol have been prepared, depending on whether the enterprise is registered in the Repertoire of the Ministry of Health as manufacturer of medical devices.

  1. Application Protocol for enterprises registered as manufacturers of medical devices in the Repertoire of the Ministry of Health

  2. Application Protocol for enterprises not registered as manufacturers of medical devices in the Repertoire of the Ministry of Health.

In order to complete the procedure, it is necessary to:

  1. Fill in and sign the application Protocol, initialing each page;
  2. Fill in the identity record card;
  3. Send a copy of the Chamber of Commerce company’s registration details;
  4. Send the Protocol and the card undersigned in two copies by registered letter with delivery notice to the following address: SIAE Direzione Generale – Ufficio Copia Privata, Viale della Letteratura 30, 00144 Roma.

​Once SIAE has found that the documentation is complete and the requirements are met, it will issue the above mentioned certificate.

By signing the exemption agreement, the enterprise also binds itself,  to provide SIAE with quarterly reports in an electronic format:

2. Videogame consoles with internal hard disk, SIAE has signed together with the Trade Association, an application protocol for the exemption from the payment of a levy for videogame consoles having an internal hard disk: Playstation 4 Jet Black,

PS3, PSPGo, PSVita, Xbox 360, Xbox One, WiiU. The exemption is validup to March 2016.

3. Recording equipment and virgin carriers sent  to other countries of the European Union or exported to third countries: only recording equipment and virgin carriers manufactured and imported to the Italian territory, and there sold, are subject to compensation for “private copy”. The recording equipment and the blank carriers sent to other countries of the European Union or exported to third countries (the Republic of San Marino and the Vatican City included) are instead not subject to any levy in the European Union or exported to third countries are instead not subject to any levy for private copy. These carriers  and equipment will be probably subject to the payment of a levy for “private copy” in the country of destination, according to the legislation being there in force.

4. Virgin carriers being actually being unfit for “private copy”.

The technical features (limited capacity and recording quality) make these recording equipment and blank carriers be actually unfit for reproduction of phonograms and videograms for personal use. In the category all the audio and video recording virgin carriers, digital and analog carriers, like floppy discs for computers and audio micro cassettes meant for telephone answering machines fall within this category. This kind of equipment and carriers are not subject to the payment of any levy.

7. Virgin carriers bought by duplication companies. They are audio and video carriers, of an analog and digital kind, dedicated and not dedicated, for non professional use, bought by duplication companies and used by them solely for making carriers having a prerecorded content. The MC, VHS, CD, DVD  carrier types, bought by duplication companies and used for making prerecorded carriers (phonograms, videograms, computer programs) fall within the category. These carriers are in fact semi-finished products, to be futer processed by the duplication companies, and they are not subject to the payment of any tariff on condition that the company itself has a SIAE certification (annual certification), as entity entitled to the acquisition of carriers not subject to the payment of a tariff for “private copy”. In this case, manufacturers and importers of virgin carriers can will be allowed not to charge a tariff  for “private copy” on the carriers bought by the duplication company, on condition that the manufacturer or the importer:

1. clearly states, in the purchase order that the ordered virgin carriers will be used solely for the duplication activity and that they will  be sold only as prerecorded carriers;

2. provides the manufacturer or the importer with a copy of SIAE certification;

3. keeps the statement together with the copy of the sale invoice for five years at least;

4. reports on the sale invoice the following words “carriers not subject to the payment of a levy for “private copy”.

Requirements to obtain SIAE certification

  • In order to obtain SIAE certification, the duplication company must:

    1.  be registered in the register of enterprises of the Chambers of Commerce;

    • hold be VAT number holder and its activity code must be consistent with the duplication activity;

    • adopt the Internal Code of Conduct for Duplication Enterprises prepared by SIAE and have the statement there provided be signed by all the employees and collaborators of the company and by third parties possibly having access to the company’s premises in which the recording equipment are installed and/or the blank carriers are kept;

    • shave undersigned the SIAE Contract for Duplication Enterprises.

    The misuse of virgin carriers by the duplication company or by its employees, which means that their sale for any reason to third parties beyond the cases provided, can entail the suspension or the dissolution of the contract.

    How to ask for SIAE certification:

    Duplicators must submit to SIAE the certification request, by enclosing:

    1. The certificate of registration to the register of enterprises of the Chamber of Commerce;

    2. The certificate showing the VAT number assignment and activity code;

    3. The questionnaire (DUQ form) for Duplication Enterprises properly filled in;

    4. the SIAE Contract for pressing plants, duly headed and undersigned;

    5. The Identity Schedule for Duplication Enterprises (DUS form) as an integral part of the contract.

    Once received the request and once evaluated the completeness and accuracy of the documentation sent, SIAE will deliver a certificate, which is valid annually.

    The contract for Duplication Companies

    To undersign the contract means that the Duplication Company binds itself to:

    • use carriers solely for making MCs, CDs, DVDs, etc. containing sounds, images or data, while the possibility of reselling virgin carriers is excluded;

    • adopt an internal code of conduct preventing the illegal of virgin carriers by employees (in particular, the private reproduction of audio CDs, CD-ROMs and audiovisuals);

    • provide SIAE with quarterly reports on electronic format (following a track form provided by SIAE itself) where there are: the number of blank carriers purchased, the reproduced carriers and the carriers damaged during the production process;

    • pay to SIAE the levy for “private copy” on carriers for which, after controls made, it is not able to show the real use it has made of them.

    The improper use of virgin carriers by the duplicator or his employees, or their transfer to third parties for any reasons, might entail the suspension or the dissolution of the agreement.

The Privacy Policy due by law is available (Legislative Decree Nr. 196.2003); the companies that intend to undersign an exemption protocol with SIAE (duplicators or workers in the medical sector), have to read it before undersigning the contract (in order to have the consent for the data management by the Body). The consent can be given by undersigning a specific clause reported at the foot of the contract or by signing a notice that is sent by SIAE for this purpose. The above said consent is the necessary condition to obtain the certificate.

Par. 2 of art. 4 in the Technical Annex to the Minister.Decree dated December 31th 1009 says: “ until the adoption of exemption agreements referring to by paragraph 1, the agreements being in force before these provisions, are enforced”. Since the drawing up of the application protocols to sign with the entities forced to the payment of the levy for private copy and/or with their associations, is still in course, which will probably provide for different exemption ways, the system of refunds is still in force, as it is shown below. The refund application forms, provided for the different kinds being still in force, have been updated with new categories of products and/or equipment introduced by the Ministerial Decree dated December 30th 2009. Moreover, the minimum quarterly amount of 50 euro, previously provided for being allowed to apply for refund, has been abolished.

In the following cases it is possible to ask SIAE for the refund of the levy for “private copy”, already paid by manufacturers and importers of products subject to this levy.

As regards the products sent to other countries members of the European Union or exported to third countries, the exporter, if it is an entity other than the manufacturer obliged to the payment of the tariff, can ask SIAE for the refund of the tariff paid for “private copy”, paid by the manufacturer or by the importer, on condition that the levy for which the refund has been asked could be referred to products bought by the refund applicant, for which the manufacturer or the importer have really paid the levy for “private copy”. 

It is possible to ask for levy refund not later than the 90th day from the end of the calendar quarter in which the sale invoice has been issued. The refund application,to be filled in by the R.INT, must be sent to SIAE (General Management – Private Copy Office)  and be received not later than the above-mentioned deadline. If the application is sent by registered mail,  the postmark will serve as a proof. As an As an alternative, the above-mentioned documents can be sent from a certified e-mail address to the following e-mail address:
copiaprivata@pec.siae.it.

To the refund request, the applicant has to attach:

  • Purchase invoice/s in which quantities, type and brand of the products bought must be shown, as well as the amount of the related levy for “private copy”.
  • Foreign sale invoice/s and transport document/s witnessing the real importation of products from the Italian territory, as well as the destination country.

If the purchase invoice does not show the effected payment (payment receipt), the applicant will reserve the right to send SIAE, within the 180th day from the end of the calendar quarter in which the purchase invoice/s has/have been issued, the payment receipt reporting the signature and stamp of the supplier.

The refund will be acknowledged if the subjective requirements to be met by the applicant are really met, as well as the objective assumptions of the application are well founded (the payment has been really effected by the manufacturers/importers the applicant has referred to) and will be paid within 90 days from the reception of all the documents being necessary for the conclusion of the application examination procedure. 

For information copiaprivata.rimborsi@siae.it.

Virgin carriers sold to duplication enterprises

When the supplier of the duplicator certified by SIAE is an entity other than the manufacturer  and/or the importer and, consequently, the tariff  for “private payment” has already been paid, the supplier himself can:

  • not charge the duplicator with the levy for “private copy”, solely for recording blank carriers referred to by letters a), b) c), d), e), f), g), h), i), j), l) of the Ministerial Decree dated June 20th 2014;
  • ask directly  SIAE for the levy refund, already paid by the manufacturer and/or the importer who he has referred to, concerning the blank carriers provided to the duplicator.

It is possible to ask for the refund not later than the 90th day from the end of the calendar quarter in which the sale invoice has been delivered to the product duplicator. The refund application to be filled in by the R.INT.,must be sent to SIAE (Direzione Generale – Ufficio Copia Privata) and be received not later than the above-mentioned deadline. If the application is sent by registered mail,  the postmark will serve as a proof. As an alternative, the above-mentioned documents can be sent from a certified e-mail address to the following e-mail address:
copiaprivata@pec.siae.it
.

To the refund request, the applicant has to attach:

  • Purchase invoice/s in which quantities, type and brand of the products bought must be shown, as well as the amount of the related levy for “private copy”.
  • Foreign sale invoice/s and transport document/s witnessing the real importation of products from the Italian territory, as well as the destination country.

If the purchase invoice does not show the effected payment (payment receipt), the applicant will reserve the right to send SIAE, within the 180th day from the end of the calendar quarter in which the purchase invoice/s has/have been issued, the payment receipt reporting the signature and stamp of the supplier.

The refund will be acknowledged if the subjective requirements to be met by the applicant are really met, as well as the objective assumptions of the application are well founded (the payment has been really effected by the manufacturers/importers the applicant has referred to) and will be paid within 90 days from the reception of all the documents being necessary for the conclusion of the application examination procedure. 

For detailed information: copiaprivata.rimborsi@siae.it.

Products bought by Public Administration for data storage, digital documents or recording; 

All the products bought by Public Administration and meant for storing, which is functional to its activity,  data, digital documents, or recording, fall within this category.

As regards these products, the purchasing PA can ask  SIAE for the tariff refund for “private copy” paid by the manufacturer or the importer according to the following conditions:

a) that the purchasing PA:

  • is a State administration, schools and educational institutions, State enterprises and administrations having an autonomous organization, the Regional,Provincial and Town Administrations, the Associations of Mountain Municipalities, the Autonomous Institute of Public Housing, the Chambers of Commerce, Industry, Handicraft and Agriculture, the public, national, regional and local bodies, the administrations, the firms and bodies of the national Health Service;

  • uses products solely for storing, which is functional to its activity, data, digital documents or recordings;

b) the levy for which refund is asked for must be referred to products purchased by the PA itself, for which the manufacturer or the importer has really effected the payment of the levy for “private copy".

In any case it is appropriate  (even if at the moment it is not a necessary condition for obtaining the refund) that the purchasing  administration, also in order to be released from any responsibility, timely adopts a special code of internal conduct, aiming at preventing unlawful conducts by its employees as regards the use of products (phonogram and videogram reproduction for personal use, sale of products, etc).

If the purchasing PA is a school, an educational institution or an academic institution, it is also appropriate, for the same purpose, that it suitably informs its teachers and students, as well as its non teaching staff, also by putting up warnings in the rooms  where the reproduction equipment is installed, about the regulations in force on the subject of phonogram and videogram reproduction and the consequences of any possible unlawful acts.

It is possible to ask for the refund not later than the 90th day from the end of the calendar quarter in which the sale invoice has been delivered to the product duplicator.
The refund application to be filled in by the R.INT,must be sent to SIAE (Direzione Generale – Ufficio Copia Privata) and be received not later than the above-mentioned deadline.
If the application is sent by registered mail,  the postmark will serve as a proof. 
As an alternative, the above-mentioned documents can be sent from a certified e-mail address to the following e-mail address: copiaprivata@pec.siae.it.

To the refund request, the applicant has to attach:

- Purchase invoice/s in which quantities, type and brand of the products bought must be shown, as well as the amount of the related levy for “private copy”.

If the purchase invoice does not show the effected payment (quittance), the applicant will reserve the right to send SIAE, within the 360th day from the end of the calendar quarter in which the purchase invoice/s has/have been issued, the quittance reporting the signature and stamp of the supplier.

The refund will be acknowledged if the subjective requirements to be met by the applicant are really met, as well as the objective assumptions of the application are well founded (the payment has been really effected by the manufacturers/importers the applicant has been supplied by) and will be paid within 90 days from the reception of all the documents being necessary for the conclusion of the application examination procedure. 

For detailed information copiaprivata.rimborsi@siae.it.

All the products bought by entities other than natural persons, and by the latter meant solely for data storing, which is functional to their activity, digital documents, or recordings, fall within this category.

As regards these products, the purchaser can ask  SIAE for the levy refund for “private copy” paid by the manufacturer of the importer according to the following conditions:

a) he purchaser:

  • uses the products solely for data, digital document storing or recording, which is functional to his entrepreneurial,/professional/institutional activity, and then for uses having nothing to do with the private copy;

  • has adopted a proper Code of Conduct in advance, in order to prevent unlawful conducts from its own employees, collaborators and third parties having access to its own offices, storage rooms and production plants, as regards the use of products (phonograms and videograms reproduction for personal use, sale of products, etc.).

  • must introduce within its company control procedures aimed at preventing and repress conducts contrasting with the Code of Conduct;

  • must allow SIAE to carry out its control activity on the proper use, for purposes other than those of “private copy”, of the products for which he asks for the levy refund for “private copy”;

  • must be a holder of VAT or tax number (for entities other than natural persons who do not carry out a commercial activity);

b) the levy for which the refund is asked refers to products bought by the applicant, which have been really paid for “private copy” by the manufacturer or the importer.

It is possible to ask for the refund not later than the 90th day from the end of the calendar quarter in which the sale invoice has been delivered to the product duplicator. The refund application to be filled in by theR.INT, d  must be sent to SIAE (Direzione Generale – Ufficio Copia Privata) and be received not later than the above-mentioned deadline. If the application is sent by registered mail,  the postmark will serve as a proof. As an alternative, the above-mentioned documents can be sent from a certified e-mail address to the following e-mail address:
copiaprivata@pec.siae.it
.

To the refund request, the applicant has to attach:

Purchase invoice/s in which quantities, type and brand of the products bought must be shown, as well as the amount of the related levy for “private copy”.

If the purchase invoice does not show the effected payment (payment receipt), the applicant will reserve the right to send SIAE, within the 180th day from the end of the calendar quarter in which the purchase invoice/s has/have been issued, the payment receipt reporting the signature and stamp of the supplier.

The refund will be acknowledged if the subjective requirements to be met by the applicant are really met, as well as the objective assumptions of the application are well founded (the payment has been really effected by the manufacturers/importers the applicant has been supplied by) and will be paid within 90 days from the reception of all the documents being necessary for the conclusion of the application examination procedure.  

For detailed information: copiaprivata.rimborsi@siae.it.