Get your VAT back in Europe
Organisations and their executives incurring expenses in the EU such as on hotels, meals, conferences, car hire and other business-related expenses are entitled to reclaim the VAT on such expenses. There are two types of cross-border EU VAT refund schemes.
One scheme is for businesses established in the EU but wishing to claim VAT incurred in a different member state. This scheme is referred to as the “8th Directive” refund claim scheme. For example, a German, French or another business established in a EU member other than the UK wishing to claim back VAT incurred on business expenses in the UK can use this scheme and vice versa. The VAT reclaim process for EU to EU claims changed fundamentally from 1 January 2010.
The other scheme is for non-EU businesses which do not have any presence in the EU. This is known as the “13th Directive” refund claim scheme. For example a United States, Indian or Chinese business wishing to claim EU VAT back can use this scheme.
For more details of EU to EU and non-EU to EU VAT refund claims read the articles below.
- EU to EU VAT refund claims
The process for EU to EU VAT refund claims fundamentally changed from 1 January 2010. This system is for a business established in one member state to claim the VAT back on business expenses incurred in a different member state. The following are the main characteristics of the new system: The new system is electronic and not [...]
- VAT refund claims by non-EU businesses
Claims by businesses not established in the EU to recover VAT on expenses incurred in the EU fall under the “13th Directive” claim process. The claim process has the following characteristics: The business must submit a tax certificate proving it is registered for tax and is a taxable entity in its own country of establishment. Original invoices showing the [...]