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Procedure

El sistema DIVA es el único sistema válido en España para la devolución de IVA a viajeros.This voluntary application period aims to give shops time to make the necessary adaptations to their systems.

HOW DOES DIVA WORK? 

The DIVA system is based on shops, directly or through tax-free companies, sending the Tax Agency the electronic refund deposits (hereinafter ERD) corresponding to the tax-free sales they carry out. 

This should be done upon carrying out the sale so as to enable the QR (or bar code) to be given to the traveller.Ultimately, if technical problems arise, this information may be sent to the Tax Agency at a later time, provided the following conditions are met:it is sent before the traveller leaves the European Union and they have a digital or paper copy of the corresponding QR or bar code. 

The DIVA system only works when the traveller's departure is through a Spanish port or airport.For this reason, it is convenient to print the traveller refund document out, since if it is stamped in a different European country, the process will have to be manual.

 

HOW CAN I SEND THIS ERD?

This information can be sent by shops in two ways:

  1. Web service for mass sending of information (appropriate for a profile of large distribution chains and shops that use the services of tax-free operators).The technical specifications of these services are shown below.

  2. Website form on the Tax Agency's page (especially designed for SMEs).This form is at your disposal here.

 

WHAT DOES THE SHOP NEED TO DO AFTER THE ERD IS SENT?

Once the tourist has obtained the digital stamp, they must request the VAT refund from the collaborating company or directly from the shop.In this second case, the shop must consult that this ERD has been stamped as valid and what it is still pending refund.You can check this on the following website:here.

Finally, the shop refunding the traveller must notify this to the Tax Agency using the following website:here.

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