VAT (Value added Tax)                             Back
                                From information gained from (budget travel) by Arthur Frommer
  In Europe this tax is added to nearly every consumer purchase, however non-European 
Union citizens are exempt & can get refunds. In Canada a similar tax  called the goods & 
services tax. (This tax also includes lodging.) See Links above. The information at these
sites though for business users also applies to tourists.
                                                     Some things to remember:
1. Have your passport handy when making large purchases or in Canada when paying for
    lodging. you may need it to get the proper forms.
2. To qualify for a rebate your purchases must be unused when you leave the country.
3. Pack any items you wish to claim where they are easily accessible as they have to be
    physically inspected.
4. You'll be making these transactions when you leave the European Union not each 
    individual country.
5. Switzerland, Monaco, Iceland & Norway are not members of the Union & you'll have to
    deal with your refunds from these countries as you leave them, even if your last stop is
    within the European Union.
6.  If your last point of departure is from Germany, France or Italy you'll have to pack your
     purchases in your checked luggage as customs officials in these countries stamp the
     forms for purchases being carried onto the plane.
7. At most airports there are VAT refund drop boxes where you can mail the applications
    before leaving.
8. If your last point in the Union is at an airport where you'll be making a connecting flight
    & may not have time to make it to the customs booth at that point, your best bet is to beg
     nicely before you make the first leg of the flight. According to (Global Refund) customs
     for those who have connection time of less then two hours.officials will sometimes bend
        the rules.
For more information check this here or here
.
            So, Spend your money, have fun, do your homework and get your refund.  Al.