The buyer may be granted a tax refund :
- Resident outside the European Union for more than 6 months
- Stay in France for less than 6 months (the customer must be able to prove these qualities at the time of purchase with a piece of identification in particular)
The following are excluded from tax-free sale :
- Residents of a Member State of the European Union and the overseas departments sea
- Members of diplomatic missions, and international organizations based in France
- Studentsor trainees residing more than 6 months in France
- People aged 15 and under
