Foreign VAT refunds ― obtaining refunds from EU member states

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This note covers the procedure that needs to be followed in order to recover VAT incurred in EU member states from 1 January 2021.

It should be noted that the rules for recovering input tax incurred in member states is complex and as a result many businesses make a decision to engage the services of a third-party business to complete and submit claims on their behalf.

For information about the VAT rules in each EU country please refer to the VAT in the EU guidance note.

See the Foreign VAT refunds ― refunds of UK VAT to overseas businesses (from 1 January 2021) guidance note for more details of recovering UK VAT.

Can UK companies recover VAT incurred in the EU?

The EU has a VAT refund mechanism for businesses established outside of the EU to recover EU VAT. The procedure is called the 13th Directive refund procedure.

The main issue with making 13th Directive refunds is the fact that the procedure and requirements differ in each member

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