List BB - VAT Guide & Buying and selling in the EU
If you are a visitor to the EU and are about to leave the EU territory to go home or to another place outside the EU, you may be able to purchase duty-free goods VAT.
Tax VAT value added sales tax in stages, the final load is carried by the VAT on private consumption at the appropriate rate is included in the price you pay for the products you buy As a visitor to EU rightful home or go to a third country, you may be eligible to purchase goods free of VAT in special stores.
A visitor is someone who usually lives permanently or in a country outside the EU Your address in your passport or other identity document shall be considered the place where you live permanently or routinely.
Example Eduardo lives and works in Brazil but spends three months each summer in Portugal, where it has a timeshare in a villa Eduardo permanent address is in Brazil, then it is a visitor to the EU while in Portugal.
In some countries, you may also be eligible as a visitor if you live in an EU country for a defined period of time for a specific purpose, but your permanent residence is outside the EU and you are not intend to return to the EU in the future citizens of the EU immediate permanently living in third countries are also eligible for VAT reimbursement.
Example Paul is a Belgian citizen but lives permanently in Canada once a year, he returned to Belgium to visit his parents Paul and a visitor can request a refund on the basis of his residence permit in Canada.
No. You must pay the full price, including VAT for products in the store; you get VAT refunded once you have completed the formalities and can present proof of export.
When you're in the store, ask the shop assistant in advance if they provide this service.
Ask the shop assistant that threshold applies to the purchase to be eligible for reimbursement.
At check out, the shop assistant will ask you to provide proof that you are a EU visitor, you must show your passport or other identity document proving your residence outside the EU.
The seller asked to fill out a form with the necessary details You may be asked to show your ticket as proof that you leave the EU within the required time the seller will fill the part of the shop form.
Make sure you understand exactly what you should do and how you receive reimbursement In some cases, the store itself will reimburse In other cases, the shop will use a third party to arrange refunds on their behalf.
Make sure you understand if the store takes an administrative fee for this service which will later be deducted from the refund and if so, what is the price.
You will receive an invoice for the goods you must submit the invoice, the refund form, goods and all other documents required by the last EU country customs officers you let customs agents must stamp the form as proof export Without the patch, you will get the refund.
You must follow the steps in the reimbursement document or the shop assistant You can request your refund of VAT at major airports immediately, otherwise you will have to send the refund form to the address indicated in the shop.
Attention The precise details will depend on how this store, organize the refund procedure.
Example John came to the United States for a vacation in Europe, he bought a bag designer in Paris; clothes and shoes in Milan and London In each store, he got the claim forms filed in a month, leaving John US from London to the airport, it shows the purchased goods to the customs officer and gets reimbursement reimbursement documents stamped Some documents were provided by a refund intermediary- he found their refund at the airport counter and is reimbursed immediately administrative cost is deducted from the refund repayment stamped document remains that he must return to the store where he bought the goods.
It is unlikely in most cases, there will be administrative costs for sure how much you will pay when the service still in the shop.
You must not be there in person to make a purchase without VAT, although you should not pay for the goods yourself.
Do I have to wait until I am home to receive the refund.
Not necessarily in some major ports and airports, you may get a refund can immediately after customs officials have affixed your form, provided that the store where you bought the goods using this facility.
Where can I complain if I do not receive a refund.
You can complain to the society in which you bought the goods because this company has a primary responsibility to refund However, if the company used an intermediary you can first ask the intermediary of the European Commission n ' not intervene in specific cases of VAT refund to foreign visitors shopping and eligible products zero-rated purchases without tax.
No stores not to offer a service without VAT Those who choose to do must make appropriate arrangements with the tax authorities.
How will I know if a store is a shop excluding VAT.
The shop typically displays a sign leading into the window, advertising that it is a duty free shop or without VAT This can of course be in the local language.
No. There are products that are not eligible Installation is scheduled for goods that could in principle be carried in the personal luggage of products to be exported in the form of goods, for example, and cars and yachts are excluded countries may also exclude other categories of goods.
To avoid the administrative burden on low value items, there is a minimum value of 175 euros or the equivalent in national currency outside the euro area to the total purchase, but the EU countries may set thresholds lower the threshold for the total amount of goods purchased in a store Normally, you can not combine shopping in different stores to reach the threshold you will receive a separate form for each store where you buy property you can inform the tax authorities on national thresholds in a particular EU country, you will be able to find the contact addresses for all the national tax administrations in the paper VAT in the EU.
The products you buy without VAT should leave the EU by the end of the third month following the month in which you buy.
Example Bruce, who lives in Canada, was on holiday in Italy for two weeks, he bought a costume designer of VAT store on September 10 suit should leave the EU territory no later than December 31.
Do I need to take the goods with me when I leave the EU.
Yes Goods must accompany you when you leave the EU You can not buy goods without VAT if for some reason you can not or will not take the goods with you when leaving the EU Moreover, you must be prepared to demonstrate these products to the customs officer stamp your refund form of VAT.
Do I have to immediately leave the EU country where I bought the property.
No. You can buy goods without VAT, even if you go to visit other EU countries before finally returning home, as long as you actually leave the EU with the goods within the time you need get your documents stamped by the customs officer at the EU exit point not necessary in the same EU country where you bought it.
You may be able to obtain reimbursement documents stamped VAT to certain stations of departure, however, you might as well need to get off the train at the last station in the EU for this stamp Other methods may also apply customs officer EGA could get on the train.
It depends on the route of trains and the internal arrangements in each EU country.
We therefore strongly recommend to consult in advance the national authorities or refund your company on the regime in our concrete road.
In principle, the repayment of the document stamped VAT is mandatory for the refund of VAT Contact the entity in which you bought the goods for the information they accept other documents as proof that the goods were exported timely and give you a refund.
Who do I contact for issues related to my refund.
Your main contact is the provider of the VAT refund agent mentioned in your reimbursement documents for VAT If you have questions about the rules for reimbursement of VAT applicable in a particular EU country, please contact the authorities national tax for questions about the customs procedure to the particular border, contact the national customs authorities EuROPEAn Commission does not provide advice on specific situations.
VAT refund guide for visitors to the EU Commission, refund, visitors european commission.