What does TAX FREE mean?
Pentru versiunea in lb. Romana a acestui document, click AICI
According to Directive No. 1.692 from 19th OCT 2007, any person with their residing home outside the European Comunity, can be returned VAT included in all the products’ prices, aquired within the borders of the European Comunity, if provided the conditions below.
The legal terms of VAT return for non European Community customers are:
- The customer will buy in his own name;
- Their residing domicile must be outside the EEC;
- The goods will be transported in the buyer’s personal luggage;
- The goods will be transported outside the EEC before the last day of the third month following the goods' purchase;
- The total value of the goods, plus VAT, must be in excess of the RON equivalent of 175 EUR;
- The buyer may require the return of VAT from several purchase invoices, if the total price (including VAT) of each invoice exceeds 175 EUR;
- The proof of export will be made by the original invoice bearing the customs office stamp of the last country transited before exiting the EEC, and the VAT return document (see the form);
- At the customs office, the buyer will be able to present the purchased goods, their respective invoice(s) with the payment proof, and the VAT return document;
- The customs officer will check the goods, invoice(s), VAT return document and the time validity of the VAT recovery procedure to be in accordance;
- In case of any unsuitability between the above mentioned, the customs office may refuse the EEC exit certification of the goods.
The refusal of exit certification of the merchandise may also occur if the goods are not presented, or one, several or all of them do not correspond to the invoice.
The store needs to: