The basic process: what happens and who does it
A VAT refund works differently depending on whether you are a visitor shopping in a country or a business buying goods across borders. As a visitor, you buy something, collect a receipt and a refund form from the shop, and then claim the tax back at the airport or border before you leave. As a business, you recover VAT through your tax authority by reporting it on your regular tax return — you do not need to leave the country.
The shop does not give you the money. Instead, you submit your paperwork to a refund company (which the shop partners with) or directly to the tax authority. They verify your purchase and send the refund to you, usually by bank transfer or credit card. The whole process takes weeks or months, not days.
Which route you take depends on your status in that country. If you are a resident or a business registered there, you use the tax system. If you are a visitor from outside the EU or the country you are shopping in, you use the airport refund process.
Key Takeaways
- Visitors must ask for a refund form at the point of sale, keep the original receipt, and submit both at the airport or border before leaving the country.
- The refund is processed by a third-party company or the tax authority, not by the shop, and takes several weeks to arrive.
- Businesses registered in the country recover VAT through their regular tax return, not through an airport process.
- You must meet minimum purchase thresholds (which vary by country) and often cannot have used the goods before claiming.
- Some goods like food and services are not may be able to access for refunds in most countries.
Visitor refunds at the airport or border
If you are a tourist or short-term visitor, you claim VAT back before you leave. The process starts in the shop where you buy something. Tell the cashier you want a VAT refund form — in some countries this is called a tax-free form or export form. The shop prints it and you sign it. Keep your original receipt.
You must leave the country with the goods unused and in their original packaging. At the airport or border, find the tax refund desk (usually near customs or departures). Show your form, receipt, and the goods themselves. The official stamps your form to prove you are taking them out of the country. You then submit the stamped form to the refund company (whose name is on the form) or to a refund kiosk in the airport, and they process your money.
Some airports let you claim the refund when ready at a kiosk using your credit card. Others mail you a check or transfer the money to your bank account weeks later. Ask at the refund desk which method that airport uses.
Minimum purchase amounts and what goods may have access to
Most countries set a minimum purchase amount before you can claim a refund. This might be €25, €50, or higher depending on where you are shopping. A single receipt must meet this threshold — you cannot combine purchases from different shops. Check the shop's refund policy or ask the cashier what the minimum is.
Not all goods are refundable. Services (haircuts, restaurant meals, hotel stays) are almost never refundable. Food, alcohol, and tobacco are often excluded. Goods you have used, worn, or damaged cannot be refunded. Some countries exclude certain items like cars or fuel. The refund form or the shop's policy will tell you what is excluded.
If you are unsure whether something qualifies, ask before you buy. Once you have used the item, the shop will refuse to process the refund.
How businesses claim VAT back through tax returns
If you are a business registered in the country where you made the purchase, you do not use the airport process. Instead, you recover VAT on your regular tax return or through your tax authority's VAT return system.
Keep all invoices from your suppliers. When you file your VAT return (usually quarterly or annually, depending on the country), you list the VAT you paid on business purchases and claim it back against the VAT you collected from customers. The tax authority either refunds the difference or lets you carry it forward to the next period.
If you are a business from outside the country buying goods for resale or business use, the rules vary. Some countries let you claim VAT back at the border like a visitor; others require you to register as a business first. Check with the tax authority in that country before you buy.
What documents you need and how to keep them safe
For a visitor refund, you need the original receipt (not a copy), the refund form signed by both you and the shop, and the goods themselves in unused condition. Some airports also ask for your passport to verify you are leaving the country.
For a business refund through tax returns, you need the original invoice from the supplier showing the VAT amount, your business registration number, and proof that you paid (bank statement or receipt). Keep these for at least three to six years — tax authorities can audit you and ask for proof.
Do not throw away receipts or forms. Photograph them as a backup if you are worried about losing them during travel. If a receipt is damaged or faded, ask the shop for a duplicate before you leave the country.
Timelines: when you will receive your money
Airport refunds processed at a kiosk can appear on your credit card within days, though some take two to four weeks. Refunds mailed to you take four to twelve weeks depending on the refund company and your location.
Business VAT refunds through tax returns depend on the country's processing speed. Some tax authorities refund within four weeks; others take two to three months. If you are owed a large amount, the authority may take longer to verify it.
If you have not received your refund after the expected time, contact the refund company (the name is on your form) or the tax authority with your receipt and form number. Processing delays are common, especially during busy travel seasons.
Common reasons refunds are denied or delayed
Refunds are refused most often because the goods were used or damaged, the receipt is missing or illegible, the refund form was not signed by the shop, or the purchase did not meet the minimum amount. Some refund companies also reject claims if you submit them months after purchase — check the important date on your form.
If you bought from a shop that does not participate in the refund scheme, you cannot claim. Not all shops offer refunds, especially small independent stores. Ask before you buy whether the shop is part of a refund program.
Refunds are also delayed if the tax authority or refund company needs more information — for example, if your bank details are wrong or your passport number does not match your form. If you receive a letter asking for more information, respond quickly.
Frequently Asked Questions
Can I claim a VAT refund if I am a resident of the country where I bought something?
No. Visitor refunds are only for people leaving the country. If you live there, you recover VAT through your business tax return or you do not recover it at all (unless you are a registered business). Check your residency status with the tax authority if you are unsure.
What if the shop refuses to give me a refund form?
Ask the manager or a supervisor. Shops are required to provide refund forms if they participate in the scheme. If they still refuse, you cannot claim — the form is mandatory. You can shop elsewhere or accept that you will not get the refund.
Do I have to open my goods at customs to prove I have not used them?
Usually no. The customs officer will look at the packaging and receipt. If goods are sealed and in original condition, they will stamp your form. If they look used or opened, the officer may refuse. Keep packaging intact until you reach the refund desk.
Can I claim a refund if I am buying for a business but I am not registered in that country?
It depends on the country. Some treat you as a visitor and let you claim at the airport. Others require business registration first. Contact the tax authority in that country before you buy to find out which rule applies.
What happens if my refund company goes out of business?
This is rare but possible. If it happens, contact the shop where you bought the goods — they may be liable to refund you directly. Keep your original receipt and form as proof. You can also contact the tax authority in that country to report the company.