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V2013-25 ·28 October 2025 ·consulta-vinculante Low impact
Tax

Obligation of businesses to issue the electronic refund document for VAT recovery

The DGT states that sellers must issue an electronic refund document, and travelers can choose between the general or special procedure.

In 6 key points

How it affects those involved

Retailers are legally required to provide an electronic refund document; travelers may opt for either the general or special refund procedure.

Lifecycle

2025-10-28PublishedPublished 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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