Visitors will have to pay VAT on most of the goods they purchase locally. If they purchase goods from retailers who operate the “Retail Export Scheme”, visitors can claim a VAT refund on some of the goods they intend to export from Cyprus. To be qualified to use the scheme visitors must not be residents of any Member State of the EU, must have not resided in Cyprus for more than 365 days in the two years prior to the purchase date and must intend to leave Cyprus by the last day of the third month following the month in which the goods were purchased, carrying the goods in their hand luggage. The value of the goods must exceed 50 EUR per person and the goods should be put to personal or family use. During the purchase the shopkeeper, if he operates the scheme, will provide the visitor with a sales invoice issued under the scheme. The visitor must produce this invoice along with the goods to the Customs Authorities upon departure from Cyprus. The customs officer will certify the exportation of the goods and the visitor will have to post the certified invoice back to the shopkeeper or to a VAT refund company in order to receive the refund.