15. Retail Export Scheme

(1) In this Regulation “traveller” and “traveller’s qualifying goods” have the meanings assigned to them by section 58(1) of the Act.

(2) The application of the rate of zero per cent to a supply of goods or services specified in section 58(2) of the Act is subject to the following conditions:

(a) that, at the time of the supply of the goods to the traveller, the supplier makes, and subsequently retains for the period provided for in Chapter 7 of Part 9 of the Act, a record of the details of the documentary proof inspected by him or her confirming that the purchaser was a traveller,

(b) that, at the time of supply of the goods to the traveller, the supplier issues an invoice to the traveller showing the following details:

(i) the date on which the invoice is issued,

(ii) the name, address and registration number of the supplier,

(iii) the name and address of the traveller,

(iv) a description of the goods supplied,

(v) the amount payable by the traveller at the time of the sale of the goods,

(vi) the tax charged, if any, and

(vii) the exchange rate or method to be used in determining the exchange rate, if repayment of the tax is to be made to the traveller by the supplier in a currency other than the euro,

(c) that the traveller signs the completed invoice referred to at subparagraph (b),

(d) that the notification of the charges made by the supplier, referred to in section 58(2)(iv) of the Act, is made at the latest—

(i) where the goods are exported by the traveller, at the time of the handing over of those goods to the traveller,

(ii) where the goods are exported on behalf of the traveller, at the time when those goods are supplied to the traveller,

and where an amount is charged to the traveller for procuring a repayment of tax or arranging for the zero-rating of the supply, such amount does not exceed the amount notified in accordance with section 58(2)(iv) of the Act,

(e) that the time limit for making a repayment to the traveller, referred to in section 58(2)(ii) of the Act, is not later than the twenty-fifth working day following the receipt by the supplier of the traveller’s claim to repayment,

(f) that the supplier keeps a copy of the invoice issued in accordance with subparagraph (c), signed by the traveller, and keeps a record in relation to each invoice of—

(i) the net amount (being the amount of tax charged to the traveller minus any commission or fee charged by the supplier to the traveller in respect of the transaction in question) repaid by the supplier to the traveller in respect of the supply in question, expressed in the currency in which the repayment was made,

(ii) where appropriate, the exchange rate used,

(iii) the date and method of such repayment, and

(iv) proof in accordance with paragraph (3) that the goods were exported by or on behalf of the traveller.

(3) Where the goods—

(a) are exported by the traveller, the proof of export of the goods required shall be the invoice issued in accordance with paragraph 2(b) in respect of that supply, certified—

(i) by an officer of the Commissioners assigned to a customs office in the State,

(ii) where the goods have been exported via another Member State of the Community, by a customs officer in that Member State, or

(iii) in such other manner as the Commissioners may deem acceptable for the purpose,

(b) are exported on behalf of the traveller, the proof of export of the goods shall take the form of documentary evidence of export, certified—

(i) by an officer of the Commissioners assigned to a customs office in the State, or

(ii) where the goods are exported from another Member State of the Community, by a customs officer in that Member State.

(4) Where the value of the goods referred to in paragraph (3) exceeds €2,000, the traveller is required to present both the goods and the invoice issued in accordance with paragraph (2)(b) in respect of the supply of those goods to an officer of the Commissioners assigned to a customs office in the State.