1 – These terms and conditions (“Terms”) govern the provision by Fexco Tax Free Limited, a limited company incorporated in Ireland with company number 100078, (“Fexco Tax Free”) of its Service (as defined below) to you, the “Traveller”. Fexco Tax Free reserve the right to amend these Terms from time to time by updating these terms on this website. Before availing of the Service please read the Terms carefully.
2 – By using the Service the Traveller confirms acceptance of and agrees to comply with these Terms and all applicable laws and regulations including, but not limited to, complying with the Retail Export Scheme’s rules and requirements (for more information on the Retail Export Scheme please click here and see Section 58 of the Value-Added Tax Consolidation Act 2010, as may be amended or updated from time to time).
3 – Fexco Tax Free provides a Retail Export Scheme compliant tax free shopping service (the “Service”) whereby it gathers information from Travellers not residing in the EU (for more information on what constitutes a Traveller please click here) and acts as a refund agent on behalf of such Travellers thereby enabling Travellers to shop tax free by purchasing certain qualifying goods (“Goods”) (for more information on Goods please click here) in selected participating merchant partner stores (“Participating Stores”), provided certain conditions are satisfied, by either:
3.1 – having VAT deducted on Goods at the point of sale (a “VAT-Off Transaction”); or
3.2 – obtaining an export refund on Goods where VAT is paid at the point of sale (a “VAT-On Transaction”)
(a VAT-Off Transaction and a VAT-On Transaction are also known as a “Tax Free Transaction”).
3.3 – New legislation was introduced on the 1st January 2021 by the Irish Government that requires visitors to spend a minimum of €75.00 in one single transaction before a VAT refund can be issued. Multiple items may be purchased to reach the minimum spend of €75.00 but the items must be purchased in one single transaction.
5 – In consideration for provision of the Service, Fexco Tax Free will charge the Traveller a service charge for each Tax Free Transaction. The service charge is calculated and communicated either:
5.1 – for a VAT-Off Transaction, at the time the Goods are purchased, with the service charge printed on the receipt issued by the merchant; or
5.2 – for a VAT-On Transaction, upon the Traveller’s departure from the EU e.g. at a Fexco Tax Free refund desks located in the departures area of Dublin and Shannon airports or at a Fexco Tax Free 24 hour kiosks located in the departures area of Dublin, Shannon and Cork airports, where the Traveller is given the option of a receipt print out that sets out the applicable service charge(s).
Please contact our helpdesk on +353 91-553258 or email [email protected] to obtain additional information on Fexco Tax Free’s services charges and/or a scale of such service charges.
6 – The Traveller acknowledges and agrees that provision of the Service is subject to:
6.1 -the Traveller claiming eligibility to use the Retail Export Scheme and providing evidence of such eligibility;
6.2 – certification/approval of export of Goods from Customs (or its equivalent in the EU country of export); and
6.3 – the approval, stamping and/or signing of documents by the Revenue Commissioners or any other applicable tax authorities.
7 – The Traveller further acknowledges and agrees that:
7.1 – provision of false or misleading information and/or declarations may incur heavy penalties; and
7.2 – Fexco Tax Free is not liable for any losses or damages suffered by the Traveller if: (i) the Traveller fails to obtain the necessary approvals and certifications as required by the Retail Export Scheme; or (ii) the Traveller loses any of the documentation required to process a Tax Free Transaction.
8 – In order to provide the Service and process a Tax Free Transaction the Traveller agrees that:
8.1 – upon being issued with a Fexco Tax Free Horizon Card (for more information on the Horizon Card please click here): the Traveller must: (i) register their Horizon; and (ii) swipe their Horizon Card when purchasing Goods in Participating Stores;
8.2 – the Traveller must fully and accurately complete all documentation required in order to process a Tax Free Transaction;
8.3 – for a VAT-Off Transaction the Traveller must:
8.3.i – have a valid credit card that doesn’t expire within six months of purchasing the Goods (“Credit Card”);
8.3.ii – complete and sign the Retail Export Scheme compliant receipt issued by the merchant after every purchase of Goods;
8.3.iii – have personally exported the Goods from the EU within 30 days from the date the Goods were purchased, failing which the VAT amount and a non-refundable processing fee of €1.50 plus VAT will be charged to the Traveller’s Credit Card (the Traveller can subsequently obtain a refund of the VAT amount (less the applicable services charge) provided they can sufficiently evidence that they have personally exported the Goods from the EU within three months from the date the Goods were purchased);
8.4 for a VAT-On Transaction:
8.4.i – the Traveller may receive his/her export refund either by Fexco Tax Free transferring the refund amount to the Traveller’s nominated Credit Card or by way of a Euro cheque issued by Fexco Tax Free to the Traveller;
8.4.ii – if the Traveller receives his/her export refund by way of his/her nominated Credit Card:
8.4.ii.a – Fexco Tax Free will apply a standard charge of €1 to cover payment scheme charges levied for processing such transactions through their network. This charge will be deducted from the Traveller’s export refund amount in addition to the applicable service charge;
8.4.ii.b – the Traveller will receive his/her export refund in:
8.4.ii.c – where the export refund is made to the Traveller’s Credit Card in US Dollars, Canadian Dollars, Pounds Sterling or such other non-Euro currency as Fexco may nominate from time to time (each a “Refund Foreign Currency”), Fexco Tax Free will sell the Refund Foreign Currency to the Traveller, subject to a commission charge of 4% of the export refund amount which will be deducted from the export refund amount before it is credited to the Credit Card;
8.4.iii – if the Traveller receives his/her export refund by way of a Euro cheque, the Traveller will be subject to a processing fee of €2.50 plus postage in addition to the applicable service charge.
8.4.iv – export refunds cannot be given to a third party;
8.4.v – the Traveller must have personally exported the Goods from the EU within three months from the date the Goods were purchased; and
8.4.vi -the Traveller must have obtained certification of export from Customs (or its equivalent in the EU country of export);
8.5 – where the Traveller has personally exported the Goods in line with the timeframes set out above for both VAT-Off Transactions and VAT-On Transactions, he/she will complete his/her Tax Free Transaction(s) upon departure from the EU either at Dublin, Shannon or Cork airport or online or by means of a notarised report in pdf format. Further details of how to complete a Tax Free Transaction are contained here; and
8.6 – Goods costing €2,000 or more must be presented to Customs if departing the EU from Ireland or, if not departing the EU from Ireland, the Traveller must follow the procedures set out here.
9 – For providing the Service, when the Traveller enters into a Tax Free Transaction Fexco Tax Free acquires the Goods from the merchant and immediately sells the Goods to the Traveller. The Traveller gives the purchase price for the Goods directly to the merchant as agent of Fexco Tax Free. The Traveller acknowledges and agrees:
9.1 – that should any issue arise with the purchased Goods, he/she will make contact directly with the merchant and the merchant will be treated as the seller/supplier in respect of the sale of the Goods for the purpose of the Sale of Goods Act 1893, the Sale of Goods and Supply of Services Act 1980 and/or any applicable laws with respect to the supply of the Goods; and
9.2 – not to take any action against or in any way hold liable Fexco Tax Free against any liability or loss or damage whether direct, indirect or consequential due to a defective nature of the Goods. Fexco Tax Free confirms that nothing in the Terms affects the Traveller’s statutory rights as a consumer or purchaser of the Goods.
10 – These Terms are governed by the laws of Ireland and are subject to the jurisdiction of the Irish courts.