DIVA digital stamp for companies

The DIVA system is based on stores, directly or through tax free companies, sending in real time to the Tax Agency the electronic refund documents (hereinafter DER), 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 the AEAT at a later time provided that 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 only works 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 same page
• Web form on the Tax Agency page (especially designed for SMEs ). This form is available in the management section of this 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 check that the DER has been validly stamped and is still pending reimbursement. This query can be made in the procedures on this same page.

Finally, the store that reimburses the traveler is obliged to communicate this 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 the refund of the fees incurred in the acquisition of goods made under the traveler regime regulated in article 21. 2. of the Law itself, 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:

1. Obtain authorization to act as a collaborating entity to intervene in the refund of VAT under the traveler regime.
2. If applicable, inform AEAT of the location of the refund points.
3. Sign commercial collaboration contracts with vendors. 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 shall establish the rights and obligations arising from affiliation and may not include 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.
4. At the time of sale, the seller must always verify the identity of the traveller and his/her residence outside the European Union by showing a passport, identity document or other documents. The above obligation must be materially fulfilled by the seller in all cases and at the time and place in which the purchase is made.
5. The seller must issue the electronic refund document (DER) and send it to the AEAT. The issue and remittance may be carried out in two ways:
   1. Using the form available on this AEAT page.
   2. 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 issue, the obligation to issue the DER must be materially fulfilled by the taxpayer and person responsible for the operation, that is, the seller of the goods.
6. The seller must provide the traveler with a copy of the DER.
7. 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 issued electronically when the export customs office is located in the territory of application of the Tax.
8. The traveler will present the visa-protected DER to the authorized entity. The presentation may be made at reimbursement points or electronically.
9. The collaborating entity will check the DER visa.
10. The collaborating entity will pay the traveler, stating the traveler's consent, the Tax stated in the electronic reimbursement documents, deducting from said amount the commission that must be applied according to the refund table approved for this purpose in Order HAP/2652/2012, of December 5. The collaborating entity must inform the AEAT that the payment has been made. In any case, the traveller may choose to request a refund of the VAT incurred directly from the supplier.
11. The collaborating entity will send the DER to the seller.
12. 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 grounds for revocation:
    1. 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.
    2. That the obligation to issue the DER is not materially fulfilled by the seller, the issuance of the DER by the traveler being totally prohibited.