How Mexico’s tourist VAT refund works

The process in six steps

1. Confirm the traveler and departure route

   The federal framework applies to a foreign tourist who returns abroad by air or sea. The purchased merchandise must also leave Mexico. A domestic trip or a land-border departure does not satisfy the air-or-sea condition stated in Article 31 of Mexico’s VAT Law.

   Confirm the route before building the case. A concession record can list authorized departure points, but that record alone does not promise a counter’s current location, hours, or availability. See the Mexico airport and seaport VAT refund guide for the exact listed exits and the limits of that official record.

2. Buy qualifying merchandise and reach the minimum

   The purchase must be physical merchandise that travels out of Mexico with the tourist. Hotels, restaurant meals, tours, transportation, spa treatments, and other services are not merchandise and should not be included in the eligible total.

   The qualifying purchase must total at least MXN 1,200 per establishment, including IVA. The threshold is measured by establishment, so separate purchases from unrelated stores should not be combined as if they were one merchant’s sale.

3. Use an accepted payment method and collect the records

   RMF 2026 permits payment by electronic means or cash. If you buy any merchandise with cash, the total cash-bought merchandise cannot exceed MXN 3,000 per tourist. Keep evidence appropriate to the payment method.

   Ask the merchant for the CFDI tax invoice and retain the itemized store ticket. For an electronic payment, also keep the card-terminal voucher. You will need your original valid passport, proof of tourist migratory status, and departure evidence, and the names and numbers should match. The Mexico VAT refund document checklist explains each record and includes a Spanish CFDI request you can show the cashier.

4. Upload the case through this service

   Start the document check and upload clear copies of the requested purchase, payment, identity, and travel records. Tax Refund Mexico uses those files to organize the intake and identify missing information before the case moves through the authorized refund process.

   Uploading documents is an operational step of this private service. It does not itself establish eligibility, create government approval, or replace the departure requirement. Incomplete, inconsistent, or unreadable records can prevent a case from moving forward.

5. Bring the merchandise and complete exit verification

   Keep the physical goods accessible when leaving Mexico. Article 31 requires verification at the airport or seaport that the merchandise is leaving the country. Bring the original valid passport, migratory-status and departure evidence, purchase records, signed application, and merchandise requested for the case.

   Starting online can simplify document preparation, but the official exit-verification condition remains. Do not check or pack goods in a way that makes them unavailable if they must be inspected at departure.

6. Receive the approved amount after the administration fee

   The authorized process determines which purchases and line items qualify. Article 31 allows the refund amount to be reduced by administration costs. The amount returned is therefore not the full tax-inclusive purchase price and is not automatically the full IVA shown on every document.

   For this service, the current estimate starts with the eligible IVA embedded in the tax-inclusive price, then applies the disclosed administration fee. Review the exact formula, worked example, and limitations on the Mexico VAT refund amount and fees page. The calculator is an estimate; validation and approval determine the final amount.

What this process does not cover

A tourist refund is not a general rebate on everything spent in Mexico. The merchandise, merchant documents, payment evidence, traveler, and departure must fit the applicable rules. A receipt for a hotel, meal, tour, ride, or other service does not become eligible simply because IVA appears on it.

Official sources

These primary Mexican government sources control over this summary:

• Mexico VAT Law (LIVA), Article 31 — Cámara de Diputados PDF — foreign-tourist status, qualifying merchandise, air-or-sea departure, verification, purchase minimum, and administration costs.
• SAT: request reimbursement of IVA for foreign tourists — SAT’s public summary of the purchase, payment, and document requirements.
• SAT: tourist IVA refund concessionaires — the official concession directory and requirements.