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A measuring equipment company asks whether it can refund VAT to a Brazilian client under the traveller regime. The DGT rules that to apply this exemption and process the refund, it is essential for the traveller to prove the actual export of the goods from the Community by having the invoice or an equivalent document stamped by customs.
Companies exporting goods to non-EU residents under the traveller regime must ensure that customs authorities formally validate the export documents to allow for VAT refunds.
The tax team reviews your specific situation.
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