If you live outside the European Union, you may be eligible for a refund of VAT paid on goods you buy during a visit to the EU. You need the appropriate tax-free documents when shopping, and you must present the goods and documents for customs validation when leaving the EU.
Rules and minimum purchase amounts vary by country. Before paying, ask the store how it handles tax-free purchases. Before travelling, check the current requirements for the country where you plan to shop.
Quick facts:
🌍 For travellers who live outside the EU
🧾 Ask for tax-free documents when shopping
🛍️ Present the goods and documents when leaving the EU
⏳ Take the goods out of the EU within the required period
💶 Minimum purchase amounts vary by country
On this page
- Who can claim a VAT refund?
- How does the process work?
- Minimum amounts: Austria, Italy and Hungary
- Bringing goods into Serbia
- Frequently asked questions
Who can claim a VAT refund?
The basic requirement is that you live outside the EU and take the purchased goods out of the EU in your personal luggage. Citizenship alone does not settle eligibility: an EU citizen living outside the EU may qualify, while a non-EU citizen living in the EU does not qualify solely because of their passport.
A store may ask for your passport and proof of residence. Check which documents you need before buying, especially if you have more than one citizenship or your place of residence is not clear from your travel document.
How to claim a tax-free refund
1. At the store: Before paying, ask whether tax-free shopping is available. Request the receipt and the required paper or digital tax-free document. Make sure your personal details match your travel document.
2. When leaving the EU: Follow the instructions for customs export validation. Have the goods, receipt, tax-free documents and travel document ready. Validation may be physical or digital, depending on where you leave the EU. If your journey crosses several EU countries, you complete this step when the goods leave the EU, which may be in a different country from the one where you bought them.
3. Receiving the refund: Follow the instructions on the documents provided by the store. The seller or a refund operator may handle the payment. The payment method and any fees depend on the provider. Keep your documents until you have confirmed that the refund is complete.
EU guidance requires the goods and refund documents to be presented to customs within three months of purchase. National rules may specify how that period is calculated. Do not leave the EU without the required validation; it may be impossible to obtain it afterwards.
Minimum amounts in Austria, Italy and Hungary
For destinations covered by Outletkupovina.com, the currently published thresholds are:
Austria: The invoice amount must exceed €75.
Italy: The value of the goods on each invoice must exceed €70.
Hungary: For 2026, the purchase amount must exceed HUF 68,000.
These are eligibility thresholds, not the amount you will receive back. Check the current rules and the store’s procedure before shopping. Hungary’s amount in forints is particularly important to check each year.
For shopping destinations, see our guides to Austria, Italy and Hungary.
VAT refunds and bringing goods into Serbia
Receiving export validation for a VAT refund when leaving the EU does not automatically exempt the goods from import duties when entering Serbia. These are two separate procedures.
According to Serbian Customs, the exemption for goods worth up to €100 applies to each traveller individually. The value of one indivisible item cannot be split among several travellers to combine their allowances. Declare goods that require declaration to Serbian customs officers when entering the country.
Frequently asked questions
Is a store receipt enough?
Do not assume it is. Ask the store which documents it provides and how the export must be validated. Procedures differ between countries and refund providers.
Will I receive the full VAT amount back?
The amount paid to you depends on how the refund is processed and any operator fees. Check the refund amount shown on your documents before choosing a payment method.
I bought goods in Austria and am driving home through Hungary. Where do I validate the export?
Request validation where you take the goods out of the EU — in this example, at the Hungarian exit from the EU.
Last updated: September 2026.
Sources (official authorities): European Union – VAT refunds | Austrian Ministry of Finance | Italian Customs | Hungarian Tax and Customs Administration | Serbian Customs
Older comments may refer to rules and amounts that have since changed. Use the updated guide above and the official sources when planning a purchase.