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General Information for Businesses

If you are a business that wants to issue VAT refunds to travelers, you do not have to meet any additional requirements beyond being able to issue VAT refund receipts for purchases made by travelers who meet the VAT refund requirements.

Before issuing the DER, you must at least check that the traveler is not a resident of the EU or is a resident of the Canary Islands, Ceuta, or Melilla.

  • If they are residents of third countries or territories, you must request that they provide their passport showing proof of residence. If your passport does not mention residence, you will need to request additional proof of residence.

  • If they are residents of the Canary Islands, Ceuta and Melilla, you must request that they provide their ID/NIE and verify the residence shown on the document.

Once residency is proven and at the time of sale, you can register the DER by sending the relevant information to the AEAT. In case of technical problems, this information could be sent to the AEAT at a later time, provided that it is done before the traveler leaves the European Union and that the traveler has the corresponding QR code or barcode in paper or digital format. 

It is advisable to provide the traveler with a paper copy of the refund document, since if the stamping takes place in another European country, the process will have to be carried out manually.

This information can be sent by shops in two ways:

  • Web service for mass sending of information (appropriate for a profile of large distribution chains and shops that use the services of tax-free operators). The technical specifications of these services can be consulted on this same page

  • Web form on the Tax Agency's website (specially designed for SMEs). This form is available in the management section of this same page.

Once the tourist has obtained the visa, they can request the effective VAT refund from the collaborating company or directly from the store.

In this second case, the store must verify that the DER has been validly sealed and is still pending refund. This query can be made in the procedures on this same page.

If, as a sales establishment, you make the refund, you are obliged to communicate this information to the Tax Agency through the action provided for this purpose in the procedures on this same page.

If you have any questions, you can consult the following manual.