Who is a ‘visitor’?Ī ‘visitor’ is any person who permanently or habitually lives in a country outside the EU. As a visitor to the EU who is returning home or going on to another non-EU country, you may be eligible to buy goods free of VAT in special shops. VAT at the appropriate rate will be included in the price you pay for the goods you purchase. Value added tax (VAT) is a multi-stage sales tax, the final burden of which is borne by the private consumer. "Tax-free" shopping: who is a ‘visitor’? What is VAT?
If you are a visitor to the EU and are about to leave EU territory to go home or to some other place outside the EU, you may be able to buy goods free of VAT.
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