This reminded me of an interesting scheme I encountered in North Macedonia last year. The government now allows citizens to claim a 15% refund on VAT up to a cap of about 500 USD per year[1].

The only way to get this refund is to ensure that you are issued a 'fiscal receipt'[2] for your purchases. These have a little QR code which you can scan into an app on your phone.

Of course, the whole point of the system is to ensure that retailers actually declare revenue and therefore pay tax on it. I wonder if similar systems exist in more countries?

[1] http://www.xinhuanet.com/english/2019-07/02/c_138190143.htm

[2] https://www.geneko.rs/en/products/fiscal-products-and-soluti...