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Practical Handbook VAT 2021


The refund of VAT paid on the acquisition of goods by travellers not established in the territory of the Community is carried out by means of the reimbursement of the amounts paid, provided that the following requirements are met:

  1. Travellers are normally resident outside the territory of the Community.Proof of the habitual residence of travellers shall be furnished by means of a passport, identity card or other legally recognised means of proof.

  2. The goods purchased must actually leave the territory of the Community.

  3. The set of goods acquired does not constitute a commercial consignment, i.e. they are goods acquired on an occasional basis for personal or family use or to be offered as gifts and their nature and quantity do not give rise to a presumption of commercial use.

  4. That the acquisition of the goods is documented by invoice.