The procedure for the refund of amounts paid in respect of VAT by travellers who are not established in the territory of the Community shall be as follows:
The seller must issue the corresponding invoice and the electronic reimbursement document available at the electronic Headquarters of the State Tax Administration Agency, in which the goods purchased and, separately, the corresponding tax must be stated.It should be pointed out that, in these cases, the seller is obliged in all cases to issue a full invoice, and cannot replace it with another document.The electronic reimbursement document shall state the identity, date of birth and passport number or, where applicable, the number of the traveller's identity document.
The goods must leave the territory of the Community within three months of the date of delivery.
For this purpose, the traveller shall present the goods at the customs office of export, which shall certify the departure by means of the corresponding visa on the electronic refund document.Such endorsement shall be carried out by electronic means where the customs office of export is located in the territory where the tax applies.
The traveller shall send the electronic reimbursement document endorsed by Customs to the supplier, who shall reimburse the amount charged within fifteen days by cheque, bank transfer, credit card or other means of proof of reimbursement.
The refund of the tax paid can also be made through collaborating entities authorised by the AEAT.In this case, the traveller shall present the electronic reimbursement document endorsed by Customs to the institution, which shall pay the amount.
These entities will then send the electronic reimbursement documents, in paper or electronic format, to the suppliers, who will be obliged to make the corresponding reimbursement.
The supplier or, where applicable, the collaborating entity, must check the endorsement of the electronic refund document at the electronic Headquarters of the State Tax Administration Agency, stating electronically that the refund has been made effective.