Refunds of VAT incurred in Europe

If you are a business traveller and you buy goods or services in a Member State of the European Community or in other countries, you may have to pay VAT there. This should not happen if you buy goods for export from that country, but it may apply if, for example, you take part in a trade exhibition, conference or you attend business meetings in the EU.

You cannot treat the VAT of an EC Member State as input tax, but you may be able to reclaim the VAT from the authorities in that Member State if:

-the VAT was paid on goods or services for your business;

-you do not make taxable supplies in the other country; and

-you have no place of business or other residence there.

You may also be able to claim refunds of VAT or similar turnover taxes incurred in some non-European Community countries.

You must be able to produce documents to prove you are a business registered in another member state or outside the EU. Typically VAT can be recovered on hotel bills, restaurant meals, car hire, telecommunications expenses, conference or exhibition expenses.

If you are a business traveller from outside the EU, you must claim the VAT back under the 13th Directive procedures. If you are based in another EU member state then the 8th Directive VAT refund procedures apply. RKG Consulting will be pleased to assist you to recover VAT incurred on your European business trips quickly and with no hassle.