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V0146-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

VAT can be refunded to tourists if customs in another Member State endorses the invoice instead of the DER

A business queried whether it must refund VAT to a Norwegian tourist presenting an invoice endorsed by German customs instead of the electronic refund document (DER). The DGT ruled that a refund is possible provided the substantive requirements are met and the endorsed invoice proves the exit of the goods.

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2023-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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