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V3208-19 19 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de viajeros

DGT does not specify documentation required to prove VAT refunds via Form 308

A collaborating entity has requested clarification on the documentation needed to accompany Form 308 to certify VAT refunds under the travellers' scheme for transactions made prior to 2019. While the DGT outlines the applicable regulations, it does not provide a direct answer regarding the specific documentation requested.

The question raised

Documentation that must be submitted along with Form 308 to certify the refund of the amounts accrued on deliveries of goods made to travelers prior to January 1, 2019.

The DGT's ruling

The DGT states that the travelers' scheme requires an invoice and an electronic refund document endorsed by Customs, allowing the use of the invoice during 2018. However, the resolution does not determine the specific documentation for Form 308, referring the competence regarding formal obligations to the State Tax Administration Agency.

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