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VAT practical manual 2022.


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 travelers will be proven by passport, an identity document or other means of proof admitted by law.

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

  3. That the set of goods acquired does not constitute a commercial shipment, 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 its commercial use cannot be presumed.

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