Czech Republic Customs Agency Clarifies VAT Refund Rules for Individuals From Non-EU Countries

The Czech Customs Administration Feb. 6 clarified VAT refund rules for individuals from non-EU countries on goods purchased in the Czech Republic. The clarification includes that: 1) individuals not conducting business in the country can obtain refunds of VAT paid in the price of goods purchased domestically, if they can prove residence in a non-EU country through a passport or specified documentation; 2) the refunds don’t apply to tobacco products, alcoholic beverages, food, fuel, and other specified goods; 3) sellers must, upon request, issue two copies of a sales document for foreign individuals, with certain notations; and 4) VAT refunds ...