Tourist Refund Scheme (for retailers)

Key requirements

A tourist sale is initially a standard-rated local sale reported in Boxes 1 and 6. Independent participation has tax-compliance, systems, clearing and at least 5,000 tourist refund claims per month on average over the twelve months before application; engaging an agency is a different operating route. Verify tourist and goods eligibility and issue the proper electronic transaction. Refund within three months after the tourist’s application is approved. Only after refunding the customer can the independent retailer claim the refunded GST in the specified return boxes. Keep approval and payment evidence, and do not zero-rate an ordinary shop sale simply because the customer says they are a tourist.