VAT Refund

Guide to VAT refund for visitors to the EU

If you are a visitor to the EU and are about to leave EU territory to go home or to some other place outside the EU, you may be able to buy goods free of VAT.

Can’t I just pay the VAT-free price in the shop?

No. You must pay the full, VAT-inclusive price for the goods in the shop; you will get the VAT refunded once you have complied with the formalities and can show proof of export.

How do I go about this?

• When you are in the shop, ask the shop assistant in advance whether they provide this service.
• Ask the shop assistant what threshold applies to the purchase in order to be eligible for a refund.
• At the check-out, the shop assistant will ask you to provide proof that you are a visitor to the EU. You will need to show your passport or other identity document proving your residence outside the EU.
• The shop assistant will ask you to fill in a form with the necessary details. You may be asked to show your ticket as proof you are leaving the EU within the required time. The shop assistant will fill in the shop’s part of the form.
• Make sure you understand exactly what you need to do and how you receive the refund. In some cases, the shop itself will refund you. In other cases, the shop will use a third party to organise the refunds on its behalf.
• Make sure you understand whether the shop takes an administrative fee for this service (which will be later deducted from the refunded amount) and if so, what is the fee.
• You will receive an invoice for the goods. You must show the invoice, the refund form, the goods, and any other necessary documents to the customs officers of the last EU country you leave. The customs officers must stamp the form as proof of export. Without the stamp, you will not obtain the refund.
• You must then follow the steps explained at your refund document or by the shop assistant. You can claim your VAT refund in bigger airports immediately, otherwise you will have to send the refund form to the address given in the shop.

Attention! The precise details will depend on how that particular shop organises the refund procedure.

Will I get all the VAT refunded?

This is unlikely. In the great majority of cases, there will be an administrative charge for the service. Make sure you find out how much you will be charged when still in the shop.

Can someone else go to the shop for me?

No. You must be there in person in order to make a VAT-free purchase, although you do not have to pay for the goods yourself.

Will I have to wait until I am home to receive the refund?

Not necessarily. In some larger ports and airports, you may be able to obtain a refund straight away once the customs officers have stamped your form, provided the shop in which you bought the goods uses this facility.

Can I buy goods VAT-free from any shop?

No. Shops do not have to offer a VAT-free facility. Those that choose to do so must make the appropriate arrangements with the tax authorities.

How shall I know whether a shop is a VAT-free shop?

The shop will usually display a prominent sign in the window, advertising that it is a ‘tax-free’ or ‘VAT-free’ shop. This may of course be in the local language.

Can all goods be bought VAT-free?

No. There are some goods that do not qualify. The facility is intended for goods that could in principle be carried in personal luggage. Goods that have to be exported as freight, for example, and cars and yachts are excluded. Some countries may also exclude other categories of goods.

Is there a threshold on each purchase?

To avoid administrative burdens over small-value items, there is a minimum value of EUR 175 (or the equivalent in national currency outside the euro zone) for the total purchase, but EU countries may set lower thresholds. The threshold applies to the total amount of goods bought in a certain shop. Normally, you cannot cumulate purchases in different shops to reach the threshold. You will receive a separate form in each shop in which you buy goods. You can enquire national tax authorities on the thresholds applicable in a particular EU country.

What if I did not get a stamp?

In principle, the stamped VAT refund document is obligatory for VAT refund. Contact the entity in which you bought goods for the information whether they would accept other documents as a proof that the goods were exported in a due time and give you a refund.