Requirements

The refund of VAT fees incurred in the acquisition of goods by travelers not established in the territory of the Community is carried out through the reimbursement of the amounts paid, as long as they comply with the following requirements:

1. That travelers have their habitual residence outside the territory of the Community. The habitual residence of travellers shall be accredited by means of a passport, an identity document or other legally admissible means of proof.

2. That the acquired goods actually leave the territory of the Community.

3. That the set of goods acquired does not constitute a commercial expedition, that is, that they are goods acquired occasionally for personal or family use or to be offered as gifts and that due to their nature and quantity their commercial use cannot be presumed.

4. That the acquisition of the goods is documented in an invoice.