VAT Refund Minimum Spend by Country: The Number and the Unit

Scope: this page covers the twelve jurisdictions whose refund rules have been checked against the authority that administers the scheme. It does not cover countries outside that list, and it quotes no refund-operator fee percentage — no sourced figure exists for those.

The minimum spend is the first thing that decides whether a tax-free claim is worth making, and it is the figure that general travel articles get wrong most often. It is set by each country individually, not by the EU, and the countries below — the twelve whose rules have been checked against the authority that runs the scheme — range from no minimum at all to EUR 100.

The minimums, and what each one counts

Per receipt, per invoice, per shop, per three days

Two countries can print the same number and mean completely different things by it, and the unit is what decides whether your afternoon of shopping qualifies.

• Per invoice — Italy sets €70.01 per invoice and Austria €75.01 per invoice. One document, one threshold. Two separate invoices from the same shop on the same afternoon do not combine.
• Per receipt, one retailer — Finland's €40 per receipt, VAT included must sit on a single receipt from a single retailer.
• Per shop — Denmark counts 300.01 kr per store, VAT included, and several receipts from the same shop can be added together to reach it.
• Per retailer across days — France is the most generous unit here: €100 total per retailer over 3 days, which means purchases at the same retailer or shopping centre over up to three consecutive days can be combined into one claim.
• Per store per day — Japan works this way, at ¥5,000 per store per day, and the exemption is applied at the register rather than refunded later.
• No minimum — Spain sets none in law, and HMRC sets none for Northern Ireland. Any amount qualifies in principle, though retailer participation is still voluntary.

The decimals are not typos

Austria's €75.01 per invoice, Italy's €70.01 per invoice and Denmark's 300.01 kr per store, VAT included all end in a stray cent or øre for the same reason: the underlying law says the total must exceed the round number, not merely reach it. Austria's finance ministry uses the word "übersteigen" — strictly exceed. Denmark's guidance says the purchase must come to more than 300 kr, so exactly 300 kr fails. If you are hovering at the line, one more small item is the difference between a full claim and nothing.

This is also why a threshold you remember from a previous trip is worth re-checking. Italy's minimum was EUR 154.94 until 1 February 2024 and is now €70.01 per invoice — less than half. Anyone working from a pre-2024 article is walking past claims they could make.

Clearing the minimum is necessary, not sufficient

Three more conditions apply everywhere in the table, and each one fails claims independently of the amount.

You must be a non-resident of the tax area. That is broader than "not a citizen". For the EU schemes it means your home is outside the whole EU, so an American living in Berlin does not qualify in Paris. Finland goes further still and excludes residents of one neighbouring non-EU country as well, so "outside the EU" is not by itself enough there. Ireland excludes Northern Ireland residents. Northern Ireland's own scheme requires your home to be outside both Northern Ireland and the EU.

The goods must leave within the deadline. Most schemes in the table run on the same clock: the goods must leave by the end of the third calendar month after the month of purchase. Switzerland is the outlier at 30 days, which is short enough to matter if you buy early in a long trip.

You must have the goods with you. Every scheme here reserves the right to inspect them. Spain's guidance is blunt about it: no goods, no validation. Japan's customs check at departure that you still have what you bought, and if you no longer do, you owe the tax you were exempted from.

How to use the minimum when you are actually shopping

1. Before you buy, check the unit as well as the number. "EUR 75" means nothing until you know whether it is per invoice, per receipt or per shop.
2. If you are close to the line in a country that counts per invoice, ask the shop to put everything on one document rather than splitting it.
3. In France, keep the receipts from the same retailer for three days rather than writing off a purchase that fell short on its own.
4. Ask for the tax-free form at the till. Almost no scheme lets you go back afterwards, and in Japan the exemption is applied at the register — a purchase rung up at full price stays at full price.
5. Run the amount through the calculator above to see the VAT sitting inside the price, so you know what is actually at stake before you queue at the airport.

For the two schemes that behave least like the others, see how Japan's in-store exemption works and why Great Britain no longer refunds anything while Northern Ireland still does. For a side-by-side of the three busiest European destinations, see France vs Italy vs Spain.

Frequently asked questions

Not tax advice. This page explains how the schemes work and gives you a working estimate. Rules change, retailer participation is voluntary in several countries, and the officer at the desk has the final say. Every rate, minimum and deadline here comes from vat-refund.json, each entry linked to the authority that administers the scheme. This page cites no unverified figure, and no refund-operator fee percentage.