Tax-free shopping for visitors by country
Last reviewed: 9 October 2026
Whether visitors from outside the EU can get VAT back on goods they take home, who qualifies and who handles the refund. Pick a country for the full list of rules, each with its official source.
| Country | VAT refund for visitors available | Who qualifies | Minimum purchase | Time limit to take goods out | Refund procedure |
|---|---|---|---|---|---|
| Germany | Yes | Resident outside the EU | More than EUR 50 incl. VAT | By end of 3rd month after purchase month | Border customs confirms exit and ID |
| Netherlands | Yes | Resident outside the EU | At least EUR 50 incl. VAT | By end of 3rd month after purchase month | Customs validates; shop or intermediary refunds |
| United Kingdom | VAT refund for visitors, Great Britain: Ended 1 Jan 2021 (GB) VAT refund for visitors, Northern Ireland: Yes (VAT407 form) | VAT refund for visitors, Northern Ireland: Resident outside NI and the EU | VAT refund for visitors, Northern Ireland: ⚠ Not yet verified | VAT refund for visitors, Northern Ireland: By end of 3rd month after purchase month | VAT refund for visitors, Northern Ireland: A Border Force or EU customs officer checks and stamps the VAT407 form before the traveller leaves Northern Ireland and the EU. The form then goes to the shop or refund company named on it, which pays the refund. |
| France | Yes | Non-EU resident, 16+, stay under 6 months | More than EUR 100 per shop | By end of 3rd month after purchase month | Customs visa at exit; merchant refunds |
| Spain | VAT refund for visitors, Spain (not Canaries, Ceuta, Melilla): Yes | VAT refund for visitors, Spain (not Canaries, Ceuta, Melilla): Non-EU resident (or Canaries, Ceuta, Melilla) | VAT refund for visitors, Spain (not Canaries, Ceuta, Melilla): ⚠ Not yet verified | VAT refund for visitors, Spain (not Canaries, Ceuta, Melilla): 3 months | VAT refund for visitors, Spain (not Canaries, Ceuta, Melilla): Customs validates DER; entity or shop refunds |
| Italy | Yes | Resident or domiciled outside the EU | More than EUR 70 incl. VAT | By end of 3rd month after sale | Customs stamps invoice; seller or tax-free firm refunds |
| Ireland | Yes | Resident outside the EU (not NI) | At least EUR 75 per voucher | By end of 3rd month after purchase month | Customs certifies voucher; retailer or agent refunds |
| Australia | Yes (Tourist Refund Scheme) | Departing travellers incl. residents; not crew or transit | AUD 300 incl. GST from one business (ABN) | ⚠ Not yet verified | After passport control, present your passport, boarding pass and tax invoices at the airside TRS Facility to lodge the claim. Oversized or restricted goods (powders, liquids, aerosols, gels, dangerous goods) must first be inspected by an ABF Client Services officer before check-in. |
| Poland | Yes | Resident outside the EU | ⚠ Not yet verified | By end of 3rd month after sale month | Customs at exit; seller refunds |
| Portugal | Yes | Non-EU resident; goods in personal luggage | More than EUR 50 excluding VAT | Within 3 months of purchase | e-Taxfree kiosk at exit; shop or intermediary refunds |
| Belgium | Yes | Resident outside the EU | More than EUR 125 incl. VAT per invoice | By end of 3rd month after purchase month | Customs stamp at exit; supplier or agent refunds |
| Sweden | Yes | Resident outside the EU | At least SEK 200 incl. VAT | By end of 3rd month after purchase month | Receipt stamped by partner or Tullverket |
| Austria | Yes | Resident outside the EU | More than EUR 75 per invoice | By end of 3rd month after purchase month | Seller's export certificate confirmed by customs |
| Switzerland | Yes | Not resident in Switzerland | CHF 300 incl. VAT per export document | ⚠ Not yet verified | The buyer declares the goods orally at a staffed Swiss customs office with the export document, and customs confirms the export on it. The buyer is responsible for sending the confirmed document back to the seller. Alternatively, a foreign customs authority or a Swiss embassy or consulate in the buyer's country can confirm it afterwards. |
| Czechia | Yes | Resident outside the EU | More than CZK 2,000 incl. VAT | By end of 3rd month after purchase month | Customs confirms exit; seller refunds |
| Hungary | Yes | Resident outside the EU | More than EUR 175 incl. VAT | ⚠ Not yet verified | Customs certifies the form; seller refunds |
| Finland | Yes (retailer's choice) | Resident outside the EU and Norway | At least EUR 40 incl. VAT | By end of 3rd month after purchase month | Customs-stamped receipt, then refund |
| Croatia | Yes | Non-EU resident | More than EUR 100 per invoice | By end of 3rd month after purchase month | Seller issues PDV-P; customs certifies at exit |
| Japan | Yes (consumption tax exemption) | Non-residents visiting Japan | JPY 5,000 per store per day | ⚠ Not yet verified | Changes on 1 Nov 2026 |
Before you rely on it
This comparison covers national rules. Regional or local rules can apply on top of them, and rules change. A rule marked “to verify” has not yet been confirmed against an official source. Each country page links to the official sources, and those are the place to confirm the details before you act.
General information, not legal advice. Rules change: check the official source before you fly or ride.