Tax Free Purchases
For any tourist to have recourse to the VAT refund system, it is necessary for the following requirements to be met:
- Reside outside the territory of the European Union (this includes the territories with special systems such as the Canary Islands, Ceuta, Melilla, Andorra and Gibraltar).
- All non-resident tourists have the right to VAT refunds.
- In the case of the European Union, all tourists without residence in the countries that comprise the EU. If the tourist was born in a non-EU country but is resident in the EU, he or she does not have a right to the refund. On the contrary, tourists born in Europe and resident outside the EU do benefit from this right.
VAT exemption is not applicable to services (restaurants, hotel bills, food), costs generated by the use of public or private transport (plane, train, metro tickets, fuel, etc.) and all non-exportable products. Purchases made must be for the personal or family use of travellers or be offered as gifts and, due to their type and quantity, cannot be the object of commercial activity.
Yes, purchases made must be accredited via receipts whose total amount, including tax and per seller, must exceed €90.16. The seller must emit the corresponding receipt in which the goods acquired will be recorded and, separately, the corresponding tax. Tourists must be habitually resident outside the European Union. They will identify themselves via a passport, identity document or any other means of proof admitted by law.
Once confirmed that the establishment is a member of Best Tax Free and the purchase has been made, the tourist will receive the following together with their items:
- Receipt of Purchase
- Refund cheque
- Prepaid envelope
- Informative leaflets
Stamp on Cheque/Receipt
Upon leaving the country, the tourist must present the following to the customs authority:
- The items or merchandise purchased
- The passport or document identifying his or her condition as a tourist
- The refund cheque
- The receipt of purchase
- Boarding card or similar (proof that the tourist and the goods are leaving the country)
Customs will verify that the documentation complies with the regulations in force and, where this is the case, will stamp the refund cheque, validating it for payment.
No. The goods purchased may not be used before being presented in the European Union customs area.
Yes, without a customs visa it is not possible to proceed with a tax refund. Remember that customs may ask you to show your purchase before obtaining the stamp.
Up to three months from the date of purchase. Goods acquired must effectively leave European Union territory within the aforementioned period.
Purchases made must be for the personal or family use of travellers or be offered as gifts and, due to their type and quantity, cannot be the object of commercial activity.
VAT exemption is not applicable to consumable products (restaurants, hotel bills, food).
Payment of Cheque/Receipt
Yes, the advance refund system gives you the opportunity to receive your refund before obtain the customs stamp.
You simply have to go to one of our refund points and show the form provided by the shop, plus your passport and a VISA or Master Card credit card valid for three months as a guarantee.
After receiving the advance refund, you must stamp the corresponding tax documentation in the European Customs Office in the Airports and Border Customs points where you be required to show the items or goods purchased.
Following this, you must send us the prepaid envelope provided by the shop within a maximum deadline of 30 days.
Yes. As long as it is sent from the country where the purchase was made it will be free of charge; in any other case, postage will be charged to the sender.