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Practical Handbook VAT 2022


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 must have their habitual residence 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. That the goods purchased actually leave the territory of the Community.

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

  4. That the purchase of the goods is documented on invoice.