The Electronic Refund Document

En Baleares estamos acostumbrados a recibir muchos visitantes extranjeros de fuera de la UE, y casi no hay comercio que no haya tenido que tramitar la devolución del IVA por compras de bienes de más de 90,15 euros (IVA incluido).
La novedad es que, a partir de 2019, estas devoluciones solamente se podrán gestionar a través del denominado “Documento Electrónico de Reembolso” (DER), los pasos a seguir serían:

• When the sale is made, the trader must send the data to the tax authorities electronically and then receive a DER.
• The shop will give the tourist the DER so that he/she can fill it in automatically at one of the "filling machines" installed at ports and airports when leaving our country.
• Once the ROD has been completed, the tourist can obtain the VAT refund through a collaborating entity (as is currently the case for invoices) or by sending it to you.

However, during 2018, VAT refunds can either continue to be handled in the traditional way (paper invoice customs clearance), or start using the RED system that will come into force in 2019 .