The procedure to make effective the refund of the amounts paid as VAT by travelers who do not have their residence established in the territory of the Community will 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 purchased goods and, separately, the corresponding tax will be recorded. It should be noted that, in these cases, the seller is obliged in all cases to issue a complete invoice, and cannot replace it with another document. The electronic refund document must include the identity, date of birth and passport number or, where applicable, the traveler's identification document number.
The goods will have to leave the territory of the Community within three months following the month in which the delivery was made.
To this end, the traveler will present the goods at the export customs office, which will certify the departure by means of the corresponding visa in the electronic refund document. Said visa will be carried out by electronic means when the export customs office is located in the territory of application of the tax.
The traveler will send the electronic refund document endorsed by Customs to the supplier, who will return the fee charged within fifteen days by check, bank transfer, credit card credit or other means that allows proof of the refund.
The refund of the tax paid can also be made effective through collaborating entities authorized by the AEAT . In this case, the traveler will present the electronic refund document endorsed by Customs to the entity, who will pay the amount.
Subsequently, these entities will 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 approval of the electronic refund document at the electronic headquarters of the State Tax Administration Agency, stating electronically that the refund has been made effective.