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

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Owner-Managed Businesses

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more

Personal Tax

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more

Value Added Tax

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more

��Ӱ��