N: you are a Non-EU resident and purchase goods in the EU for personal use.
E: you Export the goods to your home country within three months after the month of purchase.
M: you spend a Minimum amount per shop, per day. Check the minimum purchase amounts per EU-country here.
S: you have received a Stamp from Customs on your receipt, either at EU-Customs or at a customs office upon arrival in your home country, as proof that you have exported the goods.
Your purchase receipt must state the following information:
Name, Address, Country of Seller details of the shop aka seller Name, address, Country of non-EU residency Date
Name, address, Country of non-EU residency
Description of goods
Total amount of VAT