Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden are all part of the EU.

In addition, residents of the Principality of Monaco; and the French overseas territories of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion are not eligible to get a tax refund on their shopping in France.