Claim for VAT Refunds

Regardless of the place of their headquarters or establishment, businesses are generally entitled to get VAT refund on their expenses subject to standard VAT deduction rules laid down in the EU Member State where expenses are incurred.

VAT costs typically derive from e.g.:

• Participation to events, conferences, exhibitions located in Europe and related expenditures such as booth rental, restaurants…
• Imports or domestic purchases of goods in an European country where they are unable to obtain a local VAT number because there are not subsequent sales or because the reverse charge scheme applies on the subsequent sales,

The VAT on imports or purchases in the EU can be reclaimed under certain conditions according to two different procedures :

• if the foreign supplier must be VAT registered in the country where the goods are imported or purchased, the claims for VAT refund are made together with the VAT returns Find Out More
• if the foreign supplier does not need to be VAT registered in the country where the goods are imported or purchased requests for VAT refund are made as follows depending on whether the claimant is based within or outside the EU:
  1. if the supplier is established in EU, via an electronic procedure of VAT refund used by all the Member States (Directive 2008/9/CE).
  2. The claims for VAT refund may be submitted by the company or by a tax agent via the national portal of the tax authorities where the company is established, at the latest the 30th September of the calendar year following the invoice date or the VAT payment.
  3. if the foreign supplier is established outside EU, via a tax representative established in the Member State of the VAT refund, who submits the claim for VAT refund on its behalf in the framework of the 13rd VAT Directive 86/560/CEE.