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

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Owner-Managed Businesses

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more

Trusts and Inheritance Tax

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more

Autumn Budget 2024

Employment Tax

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more

��˾��ҹ��