Does Tahiti/French Polynesia offer VAT refund upon departure?
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You can never reclaim VAT on anything you consumed in the country/territory. VAT refund schemes only apply to goods you export, and there are many conditions attached (minimum amount per transaction, minimum total amount, paperwork, etc.).
Meals and spas (as well as lodging, car rentals, tours, excursions, drinks, any services, etc.) are definitely not eligible for such schemes.
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