1. Who Is Eligible for Tax Free Shopping

The customer must:

• Have permanent residence outside the EU.
• Be visiting Greece temporarily.
• Purchase goods for personal use and not for commercial purposes.
• Carry the goods outside the EU in their personal luggage.

• The total amount of purchases must be at least €50 including VAT, per store, per day.

• According to Greek tax legislation, the goods must be demonstrably exported outside the EU no later than the last day of the third month following the month in which the purchase receipt was issued.

2. Customs Inspection Upon Departure

The traveler must present:

• passport,
• purchased goods,
• Tax Free purchase receipt.

The customs office at the point of exit from the EU:

• inspects the goods,
• confirms that they are being exported outside the EU,
• stamps or electronically validates the form.

3. VAT Refund

Without customs validation, VAT refund cannot be granted.

The business refunds the VAT once it receives the legally validated by customs purchase receipt (no later than the last day of the third month following the month in which the purchase receipt was issued).