Terms & Conditions

Terms and conditions of use of the platform for travellers in the available countries

‍TERMS AND CONDITIONS OF USE OF THE PLATFORM FOR TRAVELLERS IN THE AVAILABLE COUNTRIES

These Terms and Conditions (the “Terms”) govern access to and use of STAMP’s software-only services for purchases made in the Available Countries by users and merchants who opt to use STAMP’s technology in connection with travellers’ VAT regime. STAMP provides software only and does not manage VAT. The merchant remains responsible for managing the applicable VAT treatment of its own sales and uses STAMP’s technology simply as a technical means to communicate with the relevant tax authorities and users. For the avoidance of doubt, STAMP does not administer, calculate, collect, or remit VAT and does not provide tax, customs, or legal services. STAMP provides software-only services. STAMP does not perform any Excluded Tax Activities. The Merchant remains responsible for the applicable VAT treatment of its own sales and uses STAMP’s technology as a technical means to communicate with users and the relevant authorities.

STAMP’s service to users consists of assessing their eligibility and risk profile in order to determine whether, according to STAMP’s criteria, they may access the Real Tax Free system, meaning a purchase without paying an amount equivalent to VAT at checkout, or should instead follow the merchant’s traditional VAT refund process.

The User must present goods and invoices to customs within the legal time limits. If the User does not go through customs, eight percent (8%) of the VAT-equivalent amount will be charged, with a minimum amount of three euros (3€) and, in addition, any Payment Commitment may be executed for the VAT amount shown on the relevant invoices in accordance with these Terms. The eight percent (8%) Contractual Charge is a purely contractual charge and does not constitute VAT management by STAMP. User eligibility for any scheme may or may not be confirmed following STAMP’s risk analysis: there is no guarantee of eligibility or outcome. The Merchant reserves the right to remove or decline the User’s eligibility at the time of purchase based on its own assessment or risk criteria. The User expressly accepts the Payment Commitment as an integral part of these Terms.

Personal data may be processed by STAMP BV or any of its subsidiaries in accordance with GDPR and country-specific laws. The Data Protection Officer (DPO) may be contacted at info@askforstamp.com.

DEFINITIONS.

For clarity and consistency across the Available Countries, these definitions apply throughout these Terms.

“STAMP” or “STAMP Group”: STAMP BV and, as relevant to service delivery in the Available Countries, any parent, subsidiary, or affiliated company that supports operation of the software platform.
“Subsidiary”: any entity directly or indirectly controlled by STAMP BV or its mother company (STAMP CO SL), which may process data or provide support necessary to deliver the Service, in accordance with GDPR.
“Service”: STAMP’s software-only platform, applications, and related technology provided to merchants and users to support purchase flows, pre-purchase verification, risk-analysis, eligibility checks, traceability, and automation that facilitate a user’s journey through legally available procedures of the travellers’ VAT regime. STAMP’s service to users (travellers) consists of assessing their eligibility and risk profile in order to determine whether, according to STAMP’s criteria, they may access the Real Tax Free flow, whereby the traveller does not pay an amount equivalent to VAT at the time of purchase (the VAT-Equivalent Amount), or should instead follow the merchant’s traditional VAT refund process. The Service excludes VAT management, tax or customs intermediation, legal or accounting services, and financial intermediation.
"Software, Platform, App, and Merchant Portal”: respectively, the STAMP-developed software components, including mobile and web applications, user and merchant interfaces, used to access and operate the Service.
“User”: a natural person using the Service in connection with purchases in the Available Countries. Where the context requires, User includes a traveller who is a non-EU resident seeking to benefit from the traveller’s VAT regime.
“Merchant”: the seller of record that issues the invoice in accordance with applicable law and remains responsible for tax, invoicing, reporting, and refund obligations under applicable law in their respective country of incorporation.
“VAT”: value-added tax applicable to a purchase under the laws of the Available Country, as relevant. References to VAT in these Terms do not imply that STAMP manages VAT.
“VAT-Equivalent Amount”: an amount equal to the VAT shown on the merchant’s invoice for a transaction processed through the Service.
“Payment Commitment”: the User’s contractual authorisation and obligation, accepted with these Terms, that permits execution of a charge up to the VAT-Equivalent Amount in any of the following events:
1. customs validation is not obtained by the User within applicable legal time limits, or
2. Twenty-four (24) hours after the departure date without validation, or
3. a Risk-Based Early Execution event occurs, as determined by STAMP’s risk analysis in accordance with these Terms and the information displayed to the User at the time of acceptance, provided that any amount charged under such Risk-Based Early Execution shall be refunded or reversed if the User obtains Customs Validation within the applicable Legal Time Limits, as further described in these Terms and the standalone Payment Commitment document.
“Pre-authorization”: a temporary hold on the User’s designated payment method, up to the VAT-Equivalent Amount, used solely as a guarantee pending customs validation. A Pre-Authorization is not a collection of funds and is not credit or financing.
“Execution or Execute”: the conversion of a Pre-Authorization into a charge on the User’s designated payment method under the Payment Commitment when conditions set in these Terms are met, including lack of customs validation.
“Customs Validation”: the official confirmation by the competent customs administration that the legal requirements of the travellers’ VAT regime have been met for a VAT refund, evidenced electronically through the relevant governmental system.
“Electronic Refund Document or DER”: the electronic document used in Spain to manage and control VAT refunds to travellers under the DIVA system.
“Fattura elettronica”: the tax-free electronic invoice used in Italy to manage and control VAT refunds to travellers under the Otello.
“DIVA”: the electronic system operated by the Spanish tax administration (AEAT) to manage, validate, and control travellers’ VAT transactions and DERs.
“OTELLO”: the electronic system operated by the Italian Customs and Monopolies Agency to manage, validate, and control tax free shopping in Italy.
“EU Exit Point”: the customs office at which the User exits the customs territory of the European Union and where the User must present goods and invoices for Customs Validation within the legal time limits.
“Legal Time Limits”: the deadlines set by applicable law for customs presentation and validation. By way of example, under current Italian and Spanish law, the User must leave the EU within ninety (90) days from the date of the purchase and obtain the customs approval in accordance with the applicable laws. Local law and systems prevail and may change.
“Risk Analysis” and “Eligibility Check”: software-enabled assessments using User-and merchant-supplied data and other lawful verification signals to help determine whether a purchase may fall within the Real Tax Free regime. These are indicative only and do not guarantee eligibility or outcome.
“Excluded Tax Activities”: VAT management, tax or customs intermediation, the calculation, collection, declaration, remittance or refund of VAT, and the provision of tax, customs, legal, accounting or financial intermediation services.
“Eligibility”: the legal and factual status required under applicable law for a purchase to qualify under the travellers’ VAT regime. Eligibility may or may not be confirmed after purchase and depends on factors outside STAMP’s control. The Merchant reserves the right, at the time of purchase, to remove or decline the User’s eligibility based on its own assessment, verification, or risk criteria, and such decision does not constitute an obligation or representation by STAMP.
“8% Contractual Charge”: the contractual charge that the User accepts under these Terms if the User does not go through or is rejected at customs. This charge is separate from and in addition to any execution of the Payment Commitment. It does not mean STAMP manages VAT. The eight percent (8%) Contractual Charge is calculated on the VAT amount shown on the Merchant’s invoice and is a purely contractual obligation between the User and STAMP, not a tax collection or VAT management activity. If the eight percent (8%) Contractual Charge does not reach a minimum amount of three euros (3€), then three euros (3€) will be the amount charged.
Risk-Based Early Execution: the risk-based execution of the Payment Commitment before the expiry of the applicable Legal Time Limits, where STAMP’s risk analysis identifies increased risk indicators linked to the transaction, the User’s travel timeline, the payment method or other lawful verification signals. Risk-Based Early Execution does not affect the User’s legal eligibility under the travellers’ VAT regime and does not constitute VAT management by STAMP. If the User subsequently obtains Customs Validation within the applicable Legal Time Limits, the relevant amount will be refunded or reversed in accordance with these Terms.
“Fees”: the price charged for software features such as a risk management, eligibility analysis, automation, and support. Fees are for software services only and are not VAT management fees.
“Management and Operational Costs”: disclosed amounts that may apply when customs validation is not obtained, reflecting additional software, processing, and support activities. These are not VAT management fees.
“Personal Data”: has the meaning given in Article 4(1) of the General Data Protection Regulation (GDPR). Data processing under these Terms includes processing by STAMP BV and its Subsidiaries for service provision and compliance.
“Supervisory Authority”: the competent data protection authority under the GDPR for the relevant processing operations in the Available Countries.
“Force Majeure”: events beyond a party’s reasonable control, including outages or unavailability of governmental systems such as DIVA or OTELLO, network failures, natural disasters, wars, or acts of government.
“Government Systems”: third-party public platforms and services, including DIVA and OTELLO, needed to obtain Customs Validation. Their availability is outside STAMP’s control.
“Checked Baggage” or “Hold Luggage”: luggage consigned by the User to an airline, railway, or other carrier at the point of departure, which may be checked through to a final destination outside the EU even if the User transits through an intermediate EU Member State before the final exit from the customs territory of the EU.
“Merchant Exit Event”: a failure by the Merchant to fulfil its material obligations in connection with the Service (including invoice issuance, refund execution, or cooperation with customs processes), which entitles the User to invoke the contractual exit mechanism described in clause 11.
“Available Countries”: the European countries in which STAMP makes the Service available to merchants and users from time to time. As of June 2026, the Available Countries are Spain and Italy. STAMP reserves the right to add further Available Countries, in which case these Terms shall apply to the provision and use of the Service in such countries.

PARTIES, ROLE, AND SCOPE.
1. The Service is provided by STAMP BV, a company incorporated in the Netherlands, with registered office at Herengracht 420, 1017 BZ, Amsterdam, with VAT number NL858006741B01. STAMP BV may rely on STAMP group companies, subsidiaries, service providers and merchants for the technical, operational and local support required to provide the Service.
2. The User is a natural person, non-EU resident, purchasing goods in the Available Countries who chooses to use STAMP’s software at a merchant who enables such use at the point of sale.
3. The Service consists exclusively of a digital platform, applications, and tools to support merchants and travellers with pre-purchase verification flows, risk analysis, eligibility checks, and automation features that facilitate the User’s journey through the legally available channels for the travellers’ VAT regime.
4. STAMP does not manage VAT, collect VAT on behalf of merchants, or act as a tax intermediary or authorised collaborator in the Available Countries. STAMP’s role is exclusively that of a software provider, and nothing in these Terms may be construed as implying that STAMP manages, administers, calculates, collects, or remits VAT.
5. STAMP provides no tax, customs, legal, or accounting advice, and no financial intermediation.
6. All tax, invoicing, customs, and refund obligations remain with the Merchant and the User under applicable law. STAMP does not assume any obligation or responsibility relating to the management of VAT.

ACCESS TO THE SERVICE AND ACCOUNTS
1. User´s Age. The User must be at least eighteen (18) years old (or the local minimum age where higher) to use the Service. If the User is under the applicable age, the User may only use the Service with verifiable parental consent in accordance with GDPR and local law.
2. Account Creation and Connectivity. Certain functionalities of the Service, including account creation, eligibility checks, access to the Real Tax Free flow, acceptance of the Payment Commitment, Pre-Authorizations and related payment authentication, may require a compatible device and an internet connection. If such functionalities cannot be completed, the User may be redirected to the Merchant’s traditional VAT refund process. The User must provide accurate and complete information and keep it updated.
3. Security and SCA. The User is responsible for maintaining the confidentiality of credentials. Where payment credentials are stored or Pre-Authorizations are placed, strong customer authentication (SCA) may be required by the User’s payment provider or applicable regulation.
4. STAMP ID. A unique STAMP ID may be assigned to enable simplified access across participating merchants, which the User may need to show at merchant´s point of sale for identification purposes.

USE OF THE SERVICE; ACCEPTABLE USE AND ANTI-FRAUD
1. Lawful Use. The User must use the Service lawfully and in good faith, including providing truthful information and complying with customs presentation and timelines.
2. Prohibited Uses. The User must not attempt to misuse the Service, including any action intended to deceive customs or tax administrators, interfere with security or fraud-detection measures, reverse engineer the Software, or use automated means to access the Service except through documented APIs.
3. Monitoring. STAMP may monitor for security and integrity purposes and may suspend or restrict access in case of suspected fraud, abuse, or security risk, acting proportionately and with notice where feasible.

OBLIGATIONS OF STAMP.
1. STAMP shall:

operate the Service with reasonable skill and care;
implement appropriate technical and organizational measures to protect the Service and Personal Data;
provide reasonable notice of material changes to the Service or these Terms in accordance with Clause 13; and
schedule maintenance windows and use reasonable efforts to minimize disruption.

All obligations of STAMP under this clause are performed in its capacity as a software provider. Nothing in this clause implies or constitutes any role outside the limitations set out in Clauses 1 and 2.
The Software and the Service are provided on an “as is” and “as available” basis. STAMP does not warrant that the Service will be uninterrupted, error-free, compatible with all devices or networks, or that it will produce any specific tax, customs, eligibility, validation or refund outcome.

OBLIGATIONS OF THE USER.
1. The User agrees to:

provide accurate information and supporting documents;
present goods, invoices and other legally required documents at the EU Exit Point with the Legal Time Limits and obtain Customs Validation;
maintain device and account security;
accept and honour the Payment Commitment expressly as part of the acceptance of these Terms;
pay applicable Fees and Management and Operational Costs disclosed in-app; and
comply with applicable laws and these Terms.

PRE-AUTHORIZATION AND PAYMENT COMMITMENT.
1. Pre-Authorization. To secure the merchant’s position pending customs validation, the Service may place a Pre-Authorization on the User’s payment method for up to the VAT-Equivalent Amount. The Pre-Authorization is a temporary hold, not a collection of funds and not financing. Holds are released upon successful Customs Validation or Executed upon the conditions in 7.3.
2. Acceptance through the Terms and Use of the Service. By accepting these Terms and using the Service at any participating Merchant, the User accepts the Payment Commitment as part of the contractual framework applicable to the Service. The User acknowledges that, where the Real Tax Free flow is used, a Pre-Authorization may be placed and the Payment Commitment may be Executed in the circumstances described in these Terms, up to the VAT-Equivalent Amount and any other Fees or charges disclosed to the User. STAMP may retain electronic records evidencing acceptance of these Terms, use of the Service, transaction details, Pre-Authorizations, Executions and related communications.
3. Binding obligation. The Payment Commitment forms a binding contractual obligation of the User under these Terms, without prejudice to any mandatory consumer rights under applicable law.
4. Execution. The Pre-Authorization may be Executed if Customs Validation is not obtained within the applicable Legal Time Limits, if Customs Validation is not obtained within twenty-four (24) hours after the User’s declared departure date, if Customs Validation is rejected by customs, or if a Risk-Based Early Execution event occurs. In the case of Risk-Based Early Execution, the Execution is a contractual risk-control mechanism pending Customs Validation and does not affect the User’s right to obtain a refund or reversal if Customs Validation is subsequently obtained within the applicable Legal Time Limits. In the event of a Pre-Authorization Execution the corresponding amount will be transferred to the merchant, in accordance with these Terms and applicable law. If Customs Validation is properly obtained, the Pre-Authorization will be released.
5. SCA and Receipts. SCA may be required by the User’s payment provider. The User will receive an in-app confirmation of any Pre-Authorization, Execution, or release.

ELIGIBILITY, RISK ANALYSIS AND NO OUTCOME GUARANTEE.
1. The Service includes risk analysis and eligibility checks the leverage data supplied by the User and Merchant, and verification signals permitted by law.
2. These checks are designed to help determine whether a purchase may fall within the travellers’ VAT regime.
3. Any such pre-validation is indicative only.
4. Eligibility may or may not be confirmed after purchase. The Merchant reserves the right, at the time of purchase or at any point before the transaction is finalized, to remove or decline the User’s eligibility based on its own assessment, verification, or risk criteria. Such decision is the Merchant’s sole responsibility and does not constitute an obligation or representation by STAMP.
5. Final eligibility depends on legal and factual conditions outside STAMP’s control, including the User’s departure from the EU within the Legal Time Limits, the presentation of the unused goods and invoices at customs, and the issuance of the appropriate electronic validation by the competent administration. There is no guarantee of eligibility, and the User acknowledges that eligibility may be revoked at any stage.
6. STAMP does not warrant or guarantee the outcome of any customs validation, the applicability of any exemption, or the availability of any refund. STAMP provides software only and its role remains subject to the limitations set out in Clauses 1 and 2.
7. The use of profiling signals for risk / eligibility is further described in the Privacy section and detailed privacy notice.
8. Real Tax Free flow at checkout: Where the User is considered eligible at the time of purchase, the Merchant may apply the Real Tax Free flow at checkout, such that the User does not pay VAT-equivalent amount at the time of the transaction. This exemption is conditional upon the User subsequently obtaining Customs Validation within the applicable Legal Time Limits. If Customs Validation is not obtained, the User remains liable for the VAT-Equivalent Amount under the Payment Commitment and, in addition, the eight percent (8%) Contractual Charge will apply. The application of the Real Tax Free flow at checkout is the Merchant’s decision and responsibility; STAMP provides software and does not manage, administer, or apply any VAT exemption.
9. Access to the Real Tax Free flow is conditional upon completion of the required eligibility, risk-analysis and payment-authentication steps through the Service.
10. STAMP’s risk analysis may affect the availability, timing or conditions of the Real Tax Free flow, including the timing of any Pre-Authorization or Execution of the Payment Commitment, but it does not determine the User’s legal eligibility under the travellers’ VAT regime, which remains subject to applicable law and customs validation.

CUSTOMS OBLIGATIONS AND CONSEQUENCES OF NON-VALIDATION.
1. The User must personally present the unused goods and supporting invoices to the competent customs authorities at the EU Exit Point and obtain the required electronic validation within the applicable Legal Time Limits.
2. In Spain, validation is performed through the DIVA system at customs.
3. In Italy, validation is performed through the OTELLO system of the Agenzia delle Dogane e dei Monopoli.
4. The User bears responsibility for timely exit and for obtaining the customs validation. The customs presentation obligation applies regardless of whether the User departs from the same country where the purchase was made or from a different EU Member State.
  1. Checked Baggage and Departures from a different country. Where the User’s goods are in Checked Baggage (hold luggage) and the User departs the EU from a country different from the country of purchase, the following rules apply:

If the goods are in Checked Baggage checked through to a final destination outside the EU, the User must present the goods and invoices for Customs Validation at the customs office of the EU Member State of departure (i.e., the last EU airport or border point before exit), unless applicable regulations require presentation at an earlier point.
If the User’s itinerary involves a transit through an intermediate EU Member State, the User must verify which customs office has jurisdiction over the validation and must ensure that goods are available for inspection if required. In certain cases, the customs office at the first point of departure may need to process the validation before the luggage is checked through.
The User is solely responsible for understanding the customs presentation requirements applicable to their specific itinerary. STAMP’s Software may display guidance or alerts related to the User’s departure route, but such guidance is informational only and does not substitute the User’s obligation to comply with applicable customs rules.
Failure to obtain Customs Validation due to departure from a different country or incorrect presentation of Checked Baggage does not relieve the User of the Payment Commitment or the eight percent (8%) Contractual Charge. STAMP’s role remains subject to the limitations set out in Clauses 1 and 2. and is not responsible for the User’s customs compliance.

The following consequences apply when customs validation is not obtained:
1. Execution: the Payment Commitment may be executed, and the VAT-equivalent amount shown on the invoices may be charged to the User’s payment method and, as applicable, transferred to the merchant.
8% Contractual Charge: In addition, if the User does not go through customs, the User agrees to pay the eight percent (8%) Contractual Charge. This is a contractual charge reflecting non-presentation and is not VAT management by STAMP. The 8% Contractual Charge is calculated on the VAT-equivalent amount shown on the relevant merchant invoice and constitutes a purely contractual obligation between the User and STAMP. If the eight percent (8%) Contractual Charge does not reach a minimum amount of three euros (3€), then three euros (3€) will be the amount charged. Under no circumstances does this charge imply that STAMP manages, administers, collects, or remits VAT.
1. Costs: Management and Operational Costs disclosed in-app may also apply.
Nothing in this section changes the fact that STAMP’s role remains subject to the limitations set out in Clauses 1 and 2.
These charges operate solely under the contractual Payment Commitment and these Terms, and reflect the failure to complete the mandatory customs validation step.

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FEES FOR SOFTWARE FEATURES, RISK MANAGEMENT, AND ANALYSIS.
1. STAMP charges Fees as consideration for the provision of its software-based services, including pre-purchase verification, eligibility analysis, risk analysis, automation, traceability, user support and access to the Real Tax Free flow when available and/or eligible. Fees are charged for the performance and availability of these software services, regardless of whether Customs Validation is ultimately obtained, unless otherwise stated in-app or required by mandatory consumer law.
2. The Service includes optional software features such as risk screening, eligibility analysis, automation, data traceability, and user support.
3. Before the User uses a paid feature or completes a transaction through the Service, the applicable Fee, the payer of such Fee and whether the Fee includes applicable taxes on STAMP’s own service will be displayed in-app or at the point of use. The Fees displayed at that time will prevail over any illustrative fee tables in these Terms.
4. The price of risk management services, analysis, and related software modules is displayed in-app or at the point of use and may vary by transaction value, feature bundle, and country.
5. Where permitted, the fee may be paid by the User or the merchant, depending on the commercial configuration.
6. Fees are for software services only and are separate from any taxes or amounts a merchant must handle under law.
7. If a customs validation is not obtained, management and operational costs may also apply as shown in-app, in addition to the eight percent (8%) Contractual Charge described above and any execution of the Payment Commitment.
8. Where applicable, consumer price display will indicate whether Stamp’s service Fees include VAT.
9. Illustrative Fee Table by Country. The indicative fee tiers displayed in-app prevail over any examples in these Terms. A receipt or in-app confirmation is provided for paid fees. The tables below are illustrative and reflect standard pricing. Different Merchants may agree with STAMP different fee structures, tiers, or pricing arrangements, and the Fees applicable to the User for any given transaction are those displayed in-app or shown by the merchant at the time of use.

Illustrative software service fees for eligibility analysis and risk management for Spain

Transaction value (gross, incl. VAT)

Indicative service fee (EUR)

€0 – €150

€1.99

€150 – €300

€3.99

€300 – €500

€9.99

€500 – €2,000

€19.99

€2,000 – €5,000

€24.99

€5,000 – €10,000

€39.99

€10,000 – €20,000

€49.99

€20,000 +

1.00% of ticket

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Illustrative software service fees for eligibility analysis and risk management for Italy