- The deadline to provide proof of goods leaving the EU for tax free shopping has been extended from 4 to 6 months by the 2026 Budget Law.
- This extension applies to both VAT exemption at the time of sale and VAT refund procedures.
- The new 6-month term applies to sales made from January 1, 2026.
- If proof is not provided within 6 months, the seller must regularize the transaction or confirm its taxability, depending on the VAT procedure used.
- All other conditions for tax free shopping (minimum purchase, personal use, export within 3 months, invoice requirements) remain unchanged.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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