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V0564-20 10 March 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de viajeros

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.

The question raised

Procedure for the refund of VAT amounts incurred.

The DGT's ruling

VAT refunds under the traveler scheme must be mandatorily documented by means of an invoice and the electronic refund document (DER). The seller must issue both documents containing the traveler's details and the tax broken down. The traveler must present the goods and the DER endorsed by Customs to recover the tax amount, either directly with the seller or through collaborating entities. The goods must leave the Community within a maximum period of three months.

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