Three Steps to Tax Free Shopping
When you are shopping, look for the CITYrefund logo in shop-windows, near the entrance or at the cash-desk, which indicates that a particular shop is registered in CITYrefund VAT refunding service system. Please inform the shop assistant about your intentions to use CITYrefund VAT refunding system and show your passport or ID card. The shop assistant will give you a special type Tax Free Form that should be filled in and signed in the presence of the shop assistant. Please pay separately for Tax Free purchases and ask the shop assistant to staple the receipt to the Tax Free Form.
You are obliged to export the goods abroad the EU by the end of the third month after the month in which you have bought them. Departing from the last EU country of your visit, please present your Tax Free Forms, receipts and the purchased goods at the customs. The goods have to be unopened and marked with CITYrefund identification label. After the inspection of documents a customs official by stamping your Tax Free Forms will confirm the export of goods abroad the EU.
Please send by mail the original copies of stamped Tax Free Forms with attached receipts to CITYrefund.
Please take the advantage of using special envelopes marked with CITYrefund label to mail the documents from any country world-wide free of charge (no postage stamps required).
If you leave the EU from the Riga International Airport, the envelope with documents stamped by the customs can be put into a mailbox in the airport.
You will receive the VAT refund from CITYrefund by means indicated in your Tax Free Form.
You are eligible to shop tax free and receive VAT refund if:
* your permanent residence and abode is outside the EU territory;
* you are not granted with a permanent residence permit in any EU country.
Is there a set minimum amount for tax free purchases?
Yes, for a single purchase the amount should not be less than 35.57 EUR (VAT excl.);
You are not eligible to use tax free services and receive VAT refund if any of the following applies:
* If you are a resident of the country of EU who is purchasing goods on the behalf of non-EU residents;
*If you are an embassy personnel working in Latvia. Latvia based foreign embassy personnel is entitled to VAT refund using different procedure.
You are not eligible to use tax free services if you are a resident of any of the following countries: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, France, Finland, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, The Netherlands, The Republic of Ireland, United Kingdom, Romania, Croatia and Bulgaria.
Can I use CITYrefund system for all my expenses?
No, you can use our service only for goods, which will be taken by you abroad the EU territory in your luggage. Whereas expenses on such services as hotels, or such goods that will be consumed within the EU territory, e.g. fuel, or goods that will not be brought outside the EU are not eligible for VAT refund.
In Latvia Value Added Tax (VAT) is added to all consumer goods. There are two rates of VAT in Latvia, i.e. a standard rate of 21% on most goods, and a reduced rate of 12% on certain groups of goods, such as goods for infants, medicine goods and materials, school textbooks, etc.).
You have the right to receive VAT refunding from purchased goods in local online stores during your stay in Latvia.