Yes, in 2026, a valid tax-free form and the original purchase receipt are strictly required to reclaim Value Added Tax (VAT) when exiting the European Union or other participating regions. You cannot simply show the item; you must present the specific "VAT Refund" document provided by the retailer at the time of purchase. As of January 1, 2026, many countries, including the Netherlands, have shifted toward digital validation via mobile apps like "NL Customs VAT," which requires the retailer to register your receipt electronically. Even with digital systems, you must keep your physical or digital receipt as secondary proof. The goods must typically be unused, in their original packaging, and available for inspection by Customs officers at your final point of departure from the EU. Without the properly documented receipt and the accompanying export validation (either a physical stamp or a digital "green light" in an app), tax refund agencies like Global Blue or Planet will be unable to process your refund.