DIVA digital stamp for companies
Procedure, technical specifications and manuals for shops
The DIVA system is the only valid system in Spain for the refund of VAT to travelers. This voluntary application period aims to give shops time to make the necessary adaptations to their systems.
The DIVA system is based on stores, directly or through tax free companies, sending electronic refund documents (hereinafter DER) to the Tax Agency in real time. corresponding to the tax free sales they make.
This should be done upon carrying out the sale so as to enable the QR (or bar code) to be given to the traveller. Ultimately, if there are technical problems, this information could be sent to AEAT at a later time as long as the following two conditions are met: it is sent before the traveller leaves the European Union and they have a digital or paper copy of the corresponding QR or bar code.
The DIVA system works only when the traveler leaves through Spanish ports or airports. For this reason, it is convenient to print the traveller refund document out, since if it is stamped in a different European country, the process will have to be manual.
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 page
- Web form on the Tax Agency page (especially designed for SMEs ). This form is available in the administration of this same page
Once the tourist has obtained the digital stamp, they must request the VAT refund from the collaborating company or directly from the shop. In this second case, the store must verify that this DER has been validly stamped and that it is still pending reimbursement. This query can be made in the procedures on this same page.
Finally, the store that refunds the traveler is obliged to communicate said information to the Tax Agency through the action provided for this purpose in the procedures on this same page.
Article 117.Three of Law 37/1992, of December 28, on Value Added Tax, establishes that the refund of fees incurred in the acquisition of goods carried out under the traveler regime regulated in article 21. 2nd of the Law itself, it may be carried out through collaborating entities under the conditions determined by regulation.
Article 9.1.2. º, letter B) of the Tax Regulations, approved by Royal Decree 1624/1992, of December 29, provides that the refund of the Tax may be made through collaborating entities authorized by the State Tax Administration Agency.
For these purposes, it is recalled that entities that intend to intervene as collaborators in the refund of VAT under the traveler regime must adjust their actions to the following requirements:
- Obtain authorization to act as a collaborating entity to intervene in the refund of VAT under the traveler regime.
- If applicable, inform AEAT of the location of the reimbursement points.
- Sign commercial collaboration contracts with sellers. As stated in the authorizations, collaborating entities cannot intervene in the refund of VAT charged to travelers by sellers with whom there is no prior affiliation contract. Affiliation contracts will establish the rights and obligations derived from affiliation and may not incorporate clauses that allow an affiliate to prevent or limit, directly or indirectly, the adhesion of any other seller to the collaborating entity's return system.
- At the time of sale, the seller must always verify the identity of the traveler and his/her residence outside the European Union by showing the passport, identification document or other documents. The previous obligation must be materially fulfilled by the seller in all cases and at the time and place in which the purchase is made.
- The seller must issue the electronic reimbursement document (DER) and send it to the AEAT. The issuance and remission can be carried out in two ways:
- Through the form available on this AEAT page.
- Using own software or provided by an entity authorized to intervene as a collaborating entity in the refund of VAT under the traveler regime. Whatever the form of issuance, the obligation to issue the DER must be materially fulfilled by the passive subject responsible for the transaction, that is, the seller of the good.
- The seller must give the traveler a copy of the DER.
- The traveler, within three months of the sale, must present the goods to customs, which will prove their effective departure from the territory of the EU by means of a visa. ERD ##2##. The visa will be carried out by electronic means when the export customs office is located in the territory of application of the Tax.
- The traveler will present the DER visa to the authorized entity. Presentation may be made at reimbursement points or electronically.
- The collaborating entity will check the DER visa.
- The collaborating entity will pay the traveler, stating their agreement, the Tax recorded in the electronic refund documents, deducting from said amount the commission that should be applied according to the refund table approved for this purpose in Order HAP/2652/2012, of December 5th. The collaborating entity must inform the AEAT that the payment has been made. In any case, the traveler may choose to request a refund of the Value Added Tax payments paid directly from the supplier.
- The collaborating entity will send the DER to the seller.
- As expressly indicated in the authorizations issued, failure to comply with the requirements and conditions implied by the authorization granted will result in the immediate revocation of the authorization. Among others, the following are causes for revocation:
- That the obligation to verify the identity and residence of the traveler is not materially fulfilled by the seller at the time and place of the sale.
- That the obligation to issue the DER is not materially fulfilled by the seller, and the issuance of the DER by the traveler is completely prohibited.