Rules & procedures

General rules

Italy

22% VAT Rate

Standard VAT 22%; Other types of VAT: 10%, 5% and 4%.

  • Minimun spend:
  • 154.94 Euro
  • Time limit for customs approval:
  • 3 months after the month of purchase

France

20% VAT Rate

Standard VAT 20%; Other types of VAT: 10%, 5.5% and 2.1%.

  • Minimun spend:
  • 100.01 Euro
  • Time limit for customs approval:
  • 3 months after the month of purchase for credit card refund.

Spain

21% VAT Rate

Standard VAT 21%; Food and some optical goods: 10%; Medicines and pharmaceutical goods, books, magazines and some food: 4%.

  • Minimun spend:
  • No minimum purchase amount.
  • Time limit for customs approval:
  • 3 months after the month of purchase.

Netherlands

21% VAT Rate

Standard VAT 21%; other types of VAT: 9%.

  • Minimun spend:
  • 50.00 Euro
  • Time limit for customs approval:
  • 3 months after the month of purchase for credit card refund

Portugal

Variable VAT Rate

Mainland: General goods: 23%; Other types of VAT 13% and 6%

Madeira: General goods: 22%; Other types of VAT 12% and 5%

Azores Island: General goods: 16%; Other types of VAT 9% and 4%

  • Minimun spend:
  • 61.35 Euro
  • Time limit for customs approval:
  • The tourist has a period of 3 months + the month of issuance of the Tax Free Form to stamp the tax-free document from the time of purchase.
  • Validity of the stamped form:
  • 150 days from the date of issuance of the Tax Free Form

Belgium

21% VAT Rate

Standard VAT 21%; Other types of VAT: 12% and 6%.

  • Minimun spend:
  • 125.01 Euro
  • Time limit for customs approval:
  • 3 months after the month of purchase for credit card refund.

Singapore

8% VAT Rate

Standard VAT 8%;

  • Minimun spend:
  • 100.00 SGD
  • Time limit for customs approval:
  • 2 months after the month of purchase for credit card refund

Japan

10% VAT Rate

Standard VAT 10%; Other types of VAT: 8%

  • Minimun spend:
  • 5.000 JPY or more before taxes (at any of the participating stores).
  • Time limit for customs approval:
  • You must request a refund on the date of purchase during store hours store.

South Korea

10% VAT Rate

Standard VAT 10%; Other types of VAT: 8%

  • Minimun spend:
  • 30,000.00 KRW
  • Time limit for customs approval:
  • The tourist has 3 months to stamp the tax-free document from the time of purchase.

Legal Procedures

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