VAT refunds

Tax free purchases are purchases that are exempt from value-added tax (VAT). They are subject to several conditions, which are confirmed by the sales assistant at the time of purchase.


Beneficiaries of VAT refunds

Value-added tax (VAT) can be deducted from the price of goods you purchase in France. To benefit from this VAT refund, you must:

You must provide proof of the above at the time of purchase by presenting: ·

  • If you are a foreigner: an identity document;
  • If you are French and reside outside the EC: a registration card from the consulate or any other official document attesting to residence outside the EC.

Obtaining VAT refunds

The visa from the customs office at the point of exit from the European Union grants the seller the definitive benefit of VAT exemption. It is up to them to reimburse the VAT refund in view of the customs visa.

Two visa procedures coexist in France:

  • a visa with a customs stamp;
  • an electronic visa by means of the online service PABLO.

When you make a purchase, the sales assistant provides you with an export sales receipt (comprising three sheets: two pink and one green), which you must sign. You then have to present this sales receipt together with the goods to customs at the airport or when leaving the European Union, which must be done before the end of the third month following the date on which the purchase was made.

To benefit from the VAT refund, you must obtain a receipt from the customs services in your destination country attesting to payment of the duties and taxes in force there upon importation, if the amount of your purchases exceeds the customs and tax exemptions of this country.

Otherwise, simply present the VAT refund receipt and your purchases to the French embassy or the French consulate in your country of residence, for visa or issuance of a certificate.


Attention: if you have not received an export sales receipt that corresponds to the product you have purchased, you will not be able to obtain a VAT refund for this purchase.


Please note: you can check all information relating to BREXIT on this government website.