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V0564-20 ·10 March 2020 ·consulta-vinculante Medium impact
Tax

Electronic Refund Document (DER) mandatory for VAT refunds under the traveller scheme

A resident of Melilla enquired about the VAT refund procedure without holding a DIVA form. The DGT clarified that for sales made since 2019, the use of an Electronic Refund Document (DER) is mandatory in addition to the invoice.

In 6 key points

How it affects those involved

Businesses selling to non-EU residents must ensure they issue the DER to facilitate VAT refunds, as the DIVA form alone is no longer sufficient for transactions occurring from 2019 onwards.

Lifecycle

2020-03-10PublishedPublished 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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