I am a South Korean citizen traveling in France for a few days. I want to go to a store that participates in the tax-free scheme (namely Louis Vuitton Paris) so that I can apply for tax refund in France. To avoid fees and the ridiculous conversion rate resulting from using my credit card abroad, a French friend will pay for the item instead of me. May I still applying for tax refund if the item is bought by somebody else than me?
If the item purchased is exported then it qualifies for VAT refunds under most schemes. However the person whose name is on the paperwork is the one who has to apply for the VAT refund when leaving the country. So the question will be, if the store is willing to allow a French citizen to pay and put the foreigners name on the paperwork.