Outlet shopping checklist for trips abroad

Last verified: 27 Oct 2026. Each rule below was checked on that date against the official source shown in brackets [n]. The full list, with links, is at the end. Tax rules change: check again before you travel.

This checklist is for information only and does not replace the Receita Federal's Guia do Viajante (Brazil's official traveler guide) or each country's rules. We don't make up discounts or promise coupons: we only publish a coupon or discount we were able to verify on an official source, always with the date we checked it.

1. Before you buy: Brazil's Receita Federal allowance when you return to Brazil

This section applies only to travelers who live in Brazil. If you live in another country, check your own country's customs rules before you travel.

• Duty-free allowance: US$ 1,000 per person arriving in Brazil by air or sea (US$ 500 by other routes, such as overland) ^[1].
• The allowance is individual and non-transferable: you can't combine it with family members' allowances ^[1].
• It applies once every 30 days ^[1].
• What counts toward the allowance: goods that are not for personal use or consumption. Duty-free purchases when leaving Brazil or abroad also count ^[1].
• What doesn't count: books, leaflets, periodicals and used goods for personal use or consumption, for your own use and in a quantity that fits the trip ^[1].
• Duty-free on arrival: an additional US$ 1,000 allowance at the duty-free shop of the first airport of arrival in Brazil, separate from the baggage allowance ^[1].
• Quantity limits (by air or sea) ^[1]:
  • alcoholic drinks: 12 liters in total;
  • items under US$ 10: up to 20 units, no more than 10 identical;
  • items over US$ 10: up to 20 units, no more than 3 identical.
• Over the allowance? You pay 50% import duty on the amount above the allowance ^[2].
• How to declare: fill in the e-DBV (Declaração Eletrônica de Bens de Viajante, the electronic traveler's goods declaration) ^[2][3] and go through the "Bens a Declarar" (goods to declare) channel ^[2]. The system calculates the duty and issues a DARF payment slip, which you can pay by boleto or PIX ^[2]. The exchange rate used is the one on the date you submit the e-DBV ^[2].
• If you don't declare: going through "Nada a Declarar" (nothing to declare) with goods that should have been declared counts as a false declaration. The fine is 50% of the amount above the allowance ^[2].
• Cash over US$ 10,000 (or the equivalent in another currency) must also be declared ^[2].
• New goods must come with proof of purchase. Keep your receipts ^[1].
• Did anything change in 2025-2026? The amount is still US$ 1,000 (Receita page updated on 27 Jan 2026) ^[1]. There is a bill, PL 4871/2026, that proposes US$ 1,000 for all routes, including overland. It is not law yet: it is awaiting a decision by the Speaker of Brazil's Chamber of Deputies ^[4].

2. How to pay: IOF and alternatives

This section applies only to travelers who live in Brazil and use cards issued in Brazil. If you live in another country, look up your own bank's fees and rules.

• IOF (Brazil's tax on financial transactions) of 3.5% on purchases abroad with an international credit, debit or prepaid card. This is art. 15-B, item VII, of Decree 6,306/2007, as worded by Decree 12,499/2025 ^[20][5].
• 3.5% on cash withdrawals abroad (art. 15-B, item IX). This rate came from the 2025 decrees ^[20].
• ⚠️ Check before you travel: buying foreign cash. The text of Decree 12,499 that we read also sets 3.5% for buying foreign currency in cash ^[5], but we didn't check this item in the compiled Decree 6,306. Confirm the rate at the exchange office before you buy.
• With the same IOF for every payment method, what changes the final cost is the exchange rate and fees of each bank, card or exchange office. Compare before you go.
• Legal status: on the Planalto website, item VII carries the notes "Vide Decreto Legislativo nº 176, de 2025" and "Vide ADC nº 96" ^[20]. Brazil's Supreme Court (STF) reinstated Decree 12,499 on 16 Jul 2025 in a preliminary ruling, and the case (ADC 96) is still awaiting the full court ^[6]. ⚠️ Check before you travel: the rates can change by decree or by an STF decision.
• Exchange rate on your credit card bill: the conversion to reais must use the rate on the date of the purchase ^[21]. The bank can only convert at the rate of the bill's payment date if you expressly agree to it ^[21]. For each purchase, the bill must show the amount in the foreign currency, the amount in dollars on the purchase date, the dollar-to-real conversion rate on that date and the amount in reais ^[22]. Check these details on your bill.

3. Tax-free shopping and tax refunds in the countries of our cities

General rule in the European Union: VAT refunds are for people who live outside the EU. You show your passport in the store, ask for the tax-free form and validate it when you leave the EU with the goods in hand. Validation takes place in the last EU country you leave from. Refund companies may deduct fees.

🇫🇷 France (Paris)

• Minimum of € 100 in purchases, tax included. You can combine purchases made over up to 3 consecutive days in the same store chain or the same shopping center ^[7].
• It applies to people who live outside the EU and are 16 or older ^[7].
• The form is electronic, through the PABLO system. When you leave, with the goods in hand, you validate it at a PABLO terminal; if it tells you to, go to the customs desk ^[7].
• Deadline: leave the EU with the goods by the end of the 3rd month after the month of purchase ^[7].

🇮🇹 Italy (Milan and Rome)

• Minimum: over € 70 per invoice. The amount was € 154.94 until 31 Jan 2024 ^[8].
• The goods must be for personal use and travel in your personal luggage ^[8].
• Deadline: leave the EU by the end of the 3rd month after the invoice date ^[8].
• The customs stamp is digital, through the OTELLO system. In the store, check that your copy of the invoice has the "codice richiesta" (the code that proves it was sent to OTELLO) ^[8].

🇪🇸 Spain (Madrid)

• There is no minimum purchase: the € 90 minimum was dropped on 5 Jul 2018 ^[9].
• In the store, ask for the refund: the store issues the DER, the electronic refund document ^[10].
• Deadline: leave the EU with the goods within 3 months of the purchase ^[10].
• When you leave, validate the DER at a DIVA kiosk before you leave the EU ^[10].

🇵🇹 Portugal (Lisbon)

• Minimum of € 50 per invoice, excluding VAT ^[11].
• In the store, show your passport so the purchase is registered as tax-free ^[11].
• Deadline: leave the EU by the end of the 3rd month after the month of purchase ^[11].
• If you leave the EU from Portugal, validate at the airport's e-Taxfree kiosk, after check-in. Bring your ID, boarding pass, goods and invoices ^[11].
• If you leave the EU from another country, follow that country's customs rules ^[11].

🇬🇧 United Kingdom (London)

• In Great Britain (England, Scotland and Wales) there is no VAT refund for tourists who take their purchases in their luggage ^[12].
• You can only buy tax-free if the store ships the goods directly to an address outside the UK. Ask the store whether it offers this service ^[12].
• VAT refunds exist only for purchases in Northern Ireland, with their own rules ^[12].

🇨🇱 Chile (Santiago)

• ⚠️ We found no VAT refund for tourists on purchases in Santiago. The official system we found, the SII's "Factura Turista", applies only in accredited stores in the Arica and Parinacota Region, for people who leave the country through the region's authorized border posts ^[13].
• Before you count on any "tax free" in Santiago, ask the store or the outlet for the legal basis in writing.

🇺🇸 United States (Orlando, Miami, New York)

• There is no nationwide tax refund for tourists. The tax is the sales tax, charged at the register and added to the tag price ^[14].
• Florida: state law does not allow a refund of the sales tax paid by visitors, even if the goods leave the state ^[14].
• New York: clothing and footwear under US$ 110 per item or pair are exempt from sales tax in New York City ^[15]. For other items, the rate in the city is 8.875% ^[16].
• We don't cover exceptions in other states, because we haven't checked official sources for them.

4. Outlet day logistics

Before you go

• Check hours and holidays on the outlet's official website (the links are in each city guide). Don't rely on Google Maps alone.
• See whether the outlet has a free official program (VIP, club or newsletter) and sign up on the official website. Examples we checked (as of 27 Oct 2026): Simon VIP Club (Premium Outlets) ^[17], Tanger ^[18] and The Bicester Collection membership ^[19].
• Plan both ways: public transit, official shuttle, or car and parking, as the outlet's website describes.
• Bring your passport if you'll shop in Europe: it is required to issue the tax-free form ^{[7][8][10][11]}.
• Brazil residents: add the Receita allowance (US$ 1,000) and the IOF (3.5%) to your budget ^[1][5].
• Check your airline's baggage limits (weight and number of bags) on its website. The rules vary by fare.

On the day

• Keep every receipt. You need them for tax-free and, if you live in Brazil, for the Receita, which requires proof of purchase for new goods ^[1][7].
• In Europe, ask for the tax-free form when you pay. In Italy, check that the invoice has the OTELLO "codice richiesta" ^[8].
• Before you pay, ask about the store's exchange and return policy. Each store sets its own.
• Write down the total you've spent (in US$ or €) to keep track of the US$ 1,000 allowance.

At the airport

• Leaving the EU: validate your tax-free form with the goods in hand, at the PABLO terminal, the DIVA kiosk or the e-Taxfree kiosk, depending on the country ^[7][10][11]. Check at the airport whether validation is before or after you check your bags. In Portugal, it is after check-in ^[11].
• Arriving in Brazil (Brazil residents): if you went over the allowance, fill in the e-DBV and use the "Bens a Declarar" channel ^[2][3].
• The duty-free shop on arrival has its own US$ 1,000 allowance, but only at the first airport where you land in Brazil ^[1].

Sources (all accessed on 27 Oct 2026)

1. Receita Federal, "Isenções, Cotas, Limites Quantitativos e Free Shop" (updated 27 Jan 2026): https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/viagens-internacionais/guia-do-viajante/entrada-no-brasil/cota-de-isencao-duty-free-e-bagagem-tributavel
2. Receita Federal, "Bens a Declarar, Cálculo do Imposto e Pagamento" (updated 14 Aug 2026): https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/viagens-internacionais/guia-do-viajante/entrada-no-brasil/bens-a-declarar-tributacao-e-calculo-do-imposto
3. Receita Federal, e-DBV system: https://www.edbv.receita.fazenda.gov.br/
4. Câmara dos Deputados, PL 4871/2026 (status: awaiting a decision by the Speaker of the Chamber): https://www.camara.leg.br/proposicoesWeb/fichadetramitacao?idProposicao=2641875
5. Planalto, Decree no. 12,499 of 11 Jun 2025 (art. 15-B, items VII, IX, X and XX, of Decree 6,306/2007): https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12499.htm
6. STF, "STF restabelece parcialmente decreto que eleva alíquotas do IOF" (16 Jul 2025): https://noticias.stf.jus.br/postsnoticias/stf-restabelece-parcialmente-decreto-que-eleva-aliquotas-do-iof/
7. Douane (France), Circulaire détaxe of 24 Apr 2026: https://www.douane.gouv.fr/sites/default/files/2026-06/02/Circulaire%20d%C3%A9taxe%20du%2024%20avril%202026_1.pdf
8. Agenzia delle Dogane e dei Monopoli (Italy), "Rimborso IVA": https://www.adm.gov.it/portale/rimborso-iva
9. Agencia Tributaria (Spain), changes under Ley 6/2018, art. 76 (end of the € 90 minimum; page updated 13 Oct 2026): https://sede.agenciatributaria.gob.es/Sede/iva/novedades-iva/novedades-normativa/ley-6-2018-3-julio-estado__.html
10. Agencia Tributaria (Spain), "Información general sobre la devolución de IVA a viajeros" (DIVA): https://sede.agenciatributaria.gob.es/Sede/viajeros-trabajadores-desplazados-fronterizos/devoluciones-iva-compras-viajeros/informacion-general-sobre-devolucion-iva-viajeros.html
11. Portal das Finanças (Portugal), "e-Taxfree Portugal" leaflet (PDF, 06/2026): https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/e_Taxfree_Portugues.pdf
12. GOV.UK, "Tax on shopping and services: Tax-free shopping": https://www.gov.uk/tax-on-shopping/taxfree-shopping
13. SII (Chile), "Sistema de Factura Turista": https://www.sii.cl/contribuyentes/actividades_especiales/factura_turista.htm
14. Florida Department of Revenue, FAQ "Can I get a refund of sales tax paid while visiting Florida?": https://www.floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1445&IsDlg=1
15. NY State Dept. of Taxation, Publication 718-C (clothing and footwear under US$ 110): https://www.tax.ny.gov/pdf/publications/sales/pub718c.pdf
16. NYC Department of Finance, "NYS Sales Tax" (8.875%): https://www.nyc.gov/site/finance/business/business-nys-sales-tax.page
17. Simon, VIP Club Premium Outlets: https://www.premiumoutlets.com/vip
18. Tanger, rewards program: https://www.tanger.com/rewards
19. The Bicester Collection, membership (Bicester Village): https://www.thebicestercollection.com/bicester-village/en/member
20. Planalto, Decree no. 6,306/2007, compiled text, art. 15-B, items VII and IX: https://www.planalto.gov.br/ccivil_03/_ato2007-2010/2007/decreto/d6306.htm
21. Banco Central do Brasil, FAQ "Quando realizo uma compra em moeda estrangeira com cartão de crédito, a conversão... é feita utilizando a taxa de câmbio do dia da compra ou do dia do pagamento da fatura?" (updated 31 Jan 2023): https://www.bcb.gov.br/meubc/faqs/p/quando-realizo-uma-compra-em-moeda-estrangeira-com-cartao-de-credito-a-conversao-do-valor-em-reais-para-efetuar-o-pagamento-da-fatura-e-feita-utilizando-a-taxa-de-cambio-do-dia-da-compra-ou-do-dia-do-pagamento-da-fatura
22. Banco Central do Brasil, FAQ "Informações na fatura do cartão de crédito de uso internacional" (updated 6 Aug 2024): https://www.bcb.gov.br/meubc/faqs/p/informacoes-na-fatura-do-cartao-de-credito-de-uso-internacional

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