Philippines – Official VAT-Refund Rules (Tourists)

• Minimum of ₱3,000 per single invoice (as stipulated by Republic Act 12079 and the Implementing Rules & Regulations)

• Purchase must be made at an accredited store

• Tourist must be a non-resident

• Goods must be exported within 60 days of purchase

• Physical goods only, no services

• Original invoice + passport required

• The Philippines has 12% VAT

• The refund is subject to a service fee (details vary depending on the operator)

Source: RMC No. 53-2025 Digest.pdf

No guarantee can be given for the correctness of the information about the VAT-Refund Rules in Philippines.