15 March 2018 · Ana Sebastián
TAX FREE electronic stamping (DIVA)
TAX FREE electronic stamping (DIVA)
15 March, 2018
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Fiscal
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Ana Sebastián
The procedure for the VAT refund to non-resident travelers in the European Union will be exclusively telematic as of January 1, 2019.
The DIVA system will be mandatory, as well as the only valid system in Spain. It will allow the electronic stamping of the proof of exit of the goods to which the regulation conditions the return of the VAT.
This electronic system will make the process of refunding the VAT to the traveler more agile, since the Tax Agency will have the information of tax free sales in advance.
On the other hand, the merchant will also benefit, by having the VAT reimbursement documents directly in the Administration’s system.
Let us recall what are the requirements and the established procedure, so that non-EU travelers can recover VAT from their purchases:
1.- Requirements:
– Documented purchases with an invoice of over 90,15 euros.
– Purchases performed by travelers who have their habitual residence outside the European Union.
– The purchased goods must actually exit the territory of the Community and can not be part of a commercial expedition. That is, they are to be destined for personal use only.
2.- Current procedure:
– At the time of purchase, the seller must issue the invoice and, where appropriate, an electronic reimbursement document in which the goods purchased and the corresponding tax will be registered, as well as the identity of the traveler, date of birth and number of passaport.
– The traveler will present the goods to the export customs, who will certify their exit by means of the visa matching the invoice or electronic document of reimbursement.
– The traveler must leave the territory of the Community within three months from the purchase.
– The traveler will send the invoice or electronic document of reimbursement duly validated by the customs office to the supplier or collaborating entities (Tax Free companies) who will return the amount of the tax (minus a comission) within 15 days.
The AEAT provides specific information for both companies and travelers on its website:
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