Tax-free shopping means giving non-EU tourists (Chinese, Americans, English...) a real commercial advantage by allowing them to avoid paying VAT on their personal purchases during their tourist stay. Tax-free shopping applies to residents of non-EU countries, for personal purchases that will be carried in their personal luggage when they return home.

The aim is to present and understand the tax exemption mechanism:

- the legal basis for tax exemption ;

- criteria for zero-rating ;

- zero-rated goods ;

- How do I apply for tax relief?

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