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  • Absence of purchase documents (with ZappTax, the proof of purchase is the ZappTax resale invoice that is attached to the tax-free form).

  • No presentation of goods (the absence of a single item listed on the tax-free form may result in the cancellation of the entire tax-free form).

  • Goods of a commercial nature (left to the discretion of the customs service).

  • Tax-free form expired (forms are valid until the last day of the 3rd month following the month the form was issued).

  • Presentation by someone other than the person whose name appears on tax-free form.


non-exhaustive list.

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