VAT refunds to non E.U citizens

Fiscal law declares the legal obligation to return VAT to purchasers for all paid for goods bought within the E.U customs area by non resident E.U citizens, including the Canary Island, Ceuta and Melilla, when the costs excide €90,15.

Because of this, understanding that such a refund could be considered as a predetermined capitation for tourists, the Chamber has put a service in place which helps businesses make the VAT refund to its customers.

Therefore the following steps entail are:

  • The Chamber informs any Business potentially interested (gifts, textiles, Sports, Jewellery, electric goods etc.,) on how the new service works.
  • The chamber had made an invoice model available (for those businesses which do not have one) and has put them available to those Businesses who wish to avail of the service, such as a poster in their premises, telling customers that VAT refunds are available.
  • The Business give the invoice to the customer, who wish to avail of the refund, and the invoice has to have the following requirements:
    1. The amount has to higher than €90,15 VAT inclusive.
    2. The Purchasers have to be non EU citizens or residents of the Canary Islands, Ceuta or Melilla.
    3. The invoice has to have a detailed description of the item purchased (Brand type etc.,) including the amount of VAT paid. They must also show the Revenue identity of the retailer (address, Revenue Identity etc.,).
    4. The goods must leave the common area of the EU within a three month period after sale, and the receipt must have a customs stamp at exit.
    5. The purchaser can present the stamped receipt to the Chamber of Commerce using the envelop already provided.
  • The Chamber will then send the invoice to the corresponding retailer and take off the VAT to be refunded.
  • The Chamber send s cheque for the refund amount to the purchaser who lives abroad.
  • The retailer recovers the VAT amount working within the formalities which can be obtained from the Chamber.

Click here to download the model bill

Requirements and procedures for the VAT refund.

According with the E.C. Laws, there are some requirements, and procedures, that you have to mind, as necessaries, to be able to get your vat refund:

The invoice MUST:

  • Be over 90,15 € or more, tax included, to get the vat refund. It is not possible to accumulate several invoices to reach the minimun amount of 90,15 €.
  • Indicate the description of the good purchased, as well as the tax paid.
  • Include the tax details of the buyer and seller, whole name and adress, passport or Social Security Number of the buyer, etc.
  • Must be stamped and signed by the seller.
  • Perishables and food items may not permit vat refund.
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