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Not sure, but have you had a refund for overpayment at all? I think it may be the charge they make for giving the refund

Thanks alan h, but no, I'm not aware of any refund.  Normally our bills are about EURO 10-12 and this one is suddenly for EURO 40 which is why it stood out!  Also, they're normally taxed at a lower rate of IVA.  Strange...

Are you sure it is a bill and not a credit? It's not always easy to tell.

I would agree with Penny and wonder if it is for a refund and is an abbreviation as below (not sure about rec, but the rest seems to fit - Rimborso di spese amministrazione rec credito (gg0) ie Refund of administrative costs credited - 0 days. If it is a bill they usually include a bollettino to facilitate payment at the PO - was one included?

Thanks for your replies.  Sorry for the delay in my answer - we've been away camping for a few days! Sadly, the bill definitely shows a debit.  Not to worry, I will just pay with a smile, as always!  After all, it's my fault for not getting sufficiently to grips with the language to sort this sort of query out directly... :-( Thanks again for the replies.  Much appreciated, as always!