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Decree on the export of travellers’ baggage VAT

  • New Decree on Export of Traveller’s Baggage Tax: The Deputy Minister of Finance has issued a new decree that outlines the VAT policy for the export of passenger luggage, including conditions for applying a zero tax rate and the refund procedure for suppliers.
  • Digitization Changes: The decree amends the previous regulation to reflect the digitization of the validation system for exported goods, eliminating the need for physical validation in most cases and introducing a mobile application for export validation.
  • Effective Date and Editorial Changes: This decree, which replaces the previous 2021 decree, will come into force on January 1, 2026, and includes various editorial changes to enhance clarity and practicality in the implementation of the new procedures.

Source Taxence



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