Which Customers Are Eligible for tax-free Shopping in Your Store?
Key Takeaways
- Tax-free shopping is exclusively available to international shoppers who are non-EU residents.
- A minimum purchase amount is required: €100.01 including VAT in France and €125.01 including VAT in Belgium, per customer.
- Required documents must be presented in-store: passport, national ID, and Proof of residence outside the EU, when applicable.
- (France only) The customer must stay less than 6 months in France over a 12-month period
- (France only) The customer must be at least 16 years old.
Tax-free shopping is a benefit reserved for your customers who are non-EU residents traveling internationally.
As a retailer, being able to quickly identify eligible customers helps you tailor your sales approach to the right shoppers and deliver a seamless in-store experience.
At SolPay, we help you understand these rules and apply them easily at checkout, with clear guidance and tools tailored to your store’s setup.
Eligibility criteria for tax-free shopping in detail
Three criteria determine whether a customer is eligible: their place of residence, the length of their stay, and their age.
Their country of residence
The length of their stay
Their age
For the official regulatory framework on tax-free eligibility, you can refer to the French customs website (PABLO system) or the Belgian customs website.
1. Residency criterion: eligible and non-eligible countries
To qualify for tax-free shopping in France and Belgium, your customer must reside outside the European Union.
Countries eligible for tax-free shopping
United States, Canada, etc.
China, Japan, South Korea, etc.
United Kingdom (post-Brexit), Switzerland, Norway, Liechtenstein, etc.
Countries not eligible for tax-free shopping
French Overseas Departments (DOM)
EU member states
Monaco
Northern Ireland
Important note: Nationality alone does not determine eligibility — residence outside the EU is what matters. A French national living in Switzerland, for example, is eligible for tax-free shopping, provided they can prove their place of residence.
2. Length-of-stay criterion: less than 6 months
To be eligible In France, your customer must stay in France for less than 6 months over a 12-month period. This excludes:
- Students staying 6 months or more,
- Individuals settling permanently in France or in another EU country.
This criterion must be checked by the sales associate at the time of purchase. Length of stay is not an eligibility criterion in Belgium.
3. Age criterion: minimum 16 years old
In France, the customer must be at least 16 years old at the time of purchase.
Age is not an eligibility criterion in Belgium.
4. Required documents
To issue a compliant tax-free form, you must verify the customer’s original passport, or a national ID card for Swiss, Norwegian, and Liechtenstein nationals. If necessary, proof of residence outside the European Union may also be requested.
These documents confirm the traveler’s identity and are required for the tax-free form to be valid.
5. Consistency of information
One of the main reasons tax-free forms are rejected is inconsistent information. To avoid rejection, the customer name presented at Customs must exactly match the name shown on the tax-free form, as well as on the bank card used for the credit card refund.
With SolPay, this information is captured automatically through passport and document scanning, significantly reducing the risk of inconsistencies.
How to quickly verify your customers’ eligibility in-store
To make the process easier for your sales teams, here is a simple checklist they can use in seconds:
- Does the customer have an original passport or other accepted ID showing they are eligible as a non-EU resident?
- Is the purchase amount at or above €100.01 including VAT (France) or €125.01 including VAT (Belgium) — the required Minimum purchase amount?
- Are the products being purchased eligible for tax-free shopping?
- Is the customer’s identity information consistent across all documents?
- Does the customer fall into any of the exclusion categories listed above?
- (France purchases only) Is their stay less than 6 months?
- (France purchases only) Are they 16 years of age or older?
Ready to grow tax-free shopping in your store?
Turn tax-free shopping into a competitive advantage and a practical way to grow revenue, without adding complexity for your teams.
Frequently asked questions
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Which customers are eligible for tax-free shopping?
Tax-free shopping is available to international shoppers who are non-EU residents, provided they meet the eligibility criteria defined by French or Belgian regulations.
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Which customers should be excluded from tax-free sales?
You must not offer tax-free shopping to EU residents, students staying 6 months or more, diplomats and consular staff, or certain personnel traveling on professional assignments.
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What supporting documents do I need to request to verify a customer’s eligibility?
The customer’s original passport and, where applicable, Proof of residence outside the EU are required to issue a compliant tax-free form.
For certain countries (Switzerland, Norway, Liechtenstein), a national ID card may be accepted.
The information entered on the form must strictly match the documents presented.