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VAT practical manual 2022.

Procedure

The procedure to make effective the refund of the amounts paid as VAT by travelers who do not have their residence established in the territory of the Community will be as follows:

  1. The seller must issue the corresponding invoice and the electronic reimbursement document available at the Electronic Office of the State Tax Administration Agency, in which the acquired goods and, separately, the corresponding tax will be recorded. It should be noted that, in these cases, the seller is obliged in all cases to issue a complete invoice, and may not replace this with another document. The electronic refund document must include the identity, date of birth and passport number or, where applicable, the traveller's identity document number.

  2. The goods must leave the territory of the Community within following the date of delivery.

    To this end, the traveller will present the goods at the export customs office, which will certify the departure by means of the corresponding visa in the electronic reimbursement document. This visa will be issued electronically when the export customs office is located in the territory of application of the tax.

  3. The traveler will send the electronic refund document endorsed by Customs to the supplier, who will refund the amount charged within fifteen days by check, bank transfer, credit card payment or other means that allows proof of the refund.

    The refund of the tax paid can also be made through authorized collaborating entities by the AEAT . In this case, the traveller will present the electronic refund document endorsed by Customs to the entity, which will pay the amount.

    These entities will then send the electronic reimbursement documents, in paper or electronic format, to the suppliers, who will be obliged to make the corresponding reimbursement.

    The supplier or, where applicable, the collaborating entity, must check the visa of the electronic reimbursement document at the Electronic Office of the State Tax Administration Agency, electronically recording that the reimbursement has been made effective.