On 04.01.2020 19:47, Hauke Stieler wrote:

* no:
All customers of a shop with duty_free=no have to pay normal taxes.

I don't think it can be phrased that way. As for the VAT in the EU,
everybody who proves that the goods were exported is eligible for a tax refund.

However, since this requires to provide evidence and send complicated forms
to the revenue office of the country of the purchase, this process is taken over
by a company that has booths in major airports. Thus participating shops
prepare a special receipt, and the airport office refunds the tax while 
retaining
a fee for themselves, and finally claims it from revenue.

IIRC a similar scheme exists for US sales taxes.

tom

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