Post by account_disabled on Mar 6, 2024 5:45:44 GMT -5
DIVA is the program developed by the State Agency of the Spanish Tax Administration aimed at digitizing the exit stamping of refund for foreigners). That is, Spanish customs will be able to electronically seal the invoices and or refund forms presented by travelers when leaving the EU. This system came into force on January and is the only one valid for the refund of VAT on purchases made in Spain by foreign travelers. Procedure for refunding VAT to foreigners The procedure begins at the point of sale. Sellers will send an electronic refund document (DER) for each of the sales they make. Sending this information may be done personally or through collaborating entities. When the information reaches the Tax Agency, it will carry out some minimum validations to check its consistency.
If the form e is delivered in digital format, it is advisable to print it to carry out the stamping in the country of departure. document delivered carries a CSV verification code with which the traveler will be able to know the processing status of the VAT refund . At the time of leaving Fax Lists the territory of the European Union, the non-resident traveler will have to present all their electronic refund documents at the customs offices located in ports and airports. All DER documents will be identified with the word DIVA in the upper area of the document. Procedure result When the traveler is at the stamping point with all the required documentation, the barcode or reference number will be read. The analysis system will give a result between "green" or "control". If the second is shown, the traveler must present all purchase invoices at the stamping point, along with the goods, passport and boarding pass.
The VAT would be refunded. Dissatisfied: The return would not be made because the documentation is not correct, the merchandise is not presented or does not correspond to what is reflected on the invoice. In the event that the result is compliant, an output document will be generated, with a new CSV code, which can be sent to an email requested by the foreigner. The result of the sealing will be made available to the person who sent it, that is, the store or its operator, to proceed with the VAT refund with all guarantees. At that time, the traveler could request the refund for it to be effective. To do this, he will have to go to the store or his collaborating entity, who will be obliged to corroborate that the electronic document is correctly validated. Once payment has been made by the store or collaborating entity, the Tax Agency must be informed through its portal.
If the form e is delivered in digital format, it is advisable to print it to carry out the stamping in the country of departure. document delivered carries a CSV verification code with which the traveler will be able to know the processing status of the VAT refund . At the time of leaving Fax Lists the territory of the European Union, the non-resident traveler will have to present all their electronic refund documents at the customs offices located in ports and airports. All DER documents will be identified with the word DIVA in the upper area of the document. Procedure result When the traveler is at the stamping point with all the required documentation, the barcode or reference number will be read. The analysis system will give a result between "green" or "control". If the second is shown, the traveler must present all purchase invoices at the stamping point, along with the goods, passport and boarding pass.
The VAT would be refunded. Dissatisfied: The return would not be made because the documentation is not correct, the merchandise is not presented or does not correspond to what is reflected on the invoice. In the event that the result is compliant, an output document will be generated, with a new CSV code, which can be sent to an email requested by the foreigner. The result of the sealing will be made available to the person who sent it, that is, the store or its operator, to proceed with the VAT refund with all guarantees. At that time, the traveler could request the refund for it to be effective. To do this, he will have to go to the store or his collaborating entity, who will be obliged to corroborate that the electronic document is correctly validated. Once payment has been made by the store or collaborating entity, the Tax Agency must be informed through its portal.