The goods that you buy must be retail purchases made as a visitor and must not be for business purposes.
The total value of your purchases (including VAT) at a single shop on the same day must be over €175.
When you make your purchase the retailer will give you a VAT refund form. The two pages of the form must be signed by the retailer and yourself.
By signing both sheets, you are undertaking to complete certain formalities.
Before checking your luggage, you must present the goods and the form together for certification by Customs, at the time of your definite departure from the European Union.