The intra-EU VAT refund allows businesses established in the European Union or outside the EU to recover VAT paid in a country where they are not registered.
Procedures vary depending on whether the business falls under the 8th or 13th European Directive, and deduction conditions differ from one Member State to another.
Between invoice verification, analysis of deductible expenses, compliance with local rules and exchanges with foreign tax authorities, the procedure can quickly become complex.
ASD Group handles all your procedures to secure and accelerate the refund of your foreign VAT.
The foreign VAT refund is only possible if the following conditions are met:
During the period covered by the refund application, the business has not carried out any transaction for which it is liable for VAT in that State (excluding imports) that would require it to register for VAT.
The VAT has been duly invoiced by the supplier or service provider.
The VAT relates to expenses for the purchase of goods or services used for transactions giving entitlement to deduction.
The VAT does not relate to expenses for which VAT deduction is excluded by local regulations.
Recovering VAT paid in another EU Member State is not automatic: strict conditions must be met and procedures vary depending on several factors. The rules vary in particular according to:The rules vary in particular according to:
Depending on whether the company is established in the EU or outside the EU, the applicable procedure (8th or 13th Directive) differs and influences the way the application is submitted.
Each Member State has its own rules for refunds, deadlines and documentary requirements, which must be scrupulously observed.
Only certain business expenses qualify for recovery: purchases of goods or services related to the company’s activity and eligible for deduction under local regulations.
The refund also depends on agreements between States: some countries require specific conditions or the appointment of a fiscal representative.
Some companies pay VAT in another EU Member State without being able to deduct it directly. Recovering this VAT allows you to optimise your costs and secure your international operations. You are concerned if your company carries out one of the following operations:
If you purchase goods in an EU Member State for temporary storage or use, the VAT on these purchases can be recovered under certain conditions.
Expenses incurred for business travel abroad, such as accommodation, fuel or tolls, may qualify for a VAT refund.
Services provided by foreign suppliers (consultants, subcontractors, transport, etc.) may generate recoverable VAT credits.
The VAT paid on expenses related to stand rental, trade fair registration or event organisation can be recovered if these expenses are business-related.
Recovering VAT paid in another EU Member State involves several precise steps. Each must be carried out rigorously to ensure the success of the application and avoid any rejection or delay. ASD Group supports you at every stage to secure your VAT credits.
Before any action, we analyse your transactions and identify expenses eligible for refund in order to maximise your VAT credits.
We check all necessary invoices and documents to ensure they comply with mandatory mentions and local requirements.
Our experts prepare the refund application in accordance with the rules of the relevant Member State and submit it to the tax authorities.
The refund also depends on agreements between States: some countries require specific conditions or the appointment of a fiscal representative.
We monitor your file until the actual payment of the recovered VAT, guaranteeing you a complete and secure process.
Recovering VAT in another Member State may seem straightforward, but for a non-expert company, numerous constraints and risks can complicate the procedure. Identifying these issues from the outset helps secure the process and avoid financial losses.
Each EU country has its own tax rules, deadlines and required documents, which can make the procedure difficult to understand for non-experts.
An error in submission or a missing document can lead to rejection of the refund application and delay VAT recovery.
In some countries such as France, only a company represented by an accredited fiscal representative can submit the application, otherwise the refund is impossible.
You need continuous monitoring and adaptation to the frequent changes in tax regulations.
You need to regularly file VAT returns and make the corresponding payments.
You have the need to devote significant time and resources to managing your own activities while delegating the management of your tax obligations remotely.
Invoices must include precise mentions to be accepted; an error can block the refund or result in a refusal.
Exchanges with the foreign tax authorities require time, responsiveness and precise knowledge of the procedures.
Poor management or incorrect submission can lead to the loss of recoverable VAT and, in some cases, penalties.
ASD Group simplifies your administrative and regulatory procedures by providing you with a team of qualified VAT experts. Thanks to their in-depth knowledge of local and international regulations, they support you at every stage, thus allowing you to save time, avoid costly errors and focus on developing your business.
We collect all necessary documents from the client, such as company registration certificates, contact information, and details of business operations. We obtain the necessary authorisations to act on the client’s behalf with the local tax authorities.
We submit the required registration forms to the tax authorities of the country concerned. We ensure that the client is correctly registered for VAT and other relevant taxes.
We analyse the client’s business transactions to determine specific tax obligations as well as invoices. We identify applicable VAT rates and other tax requirements depending on the type of goods or services supplied.
We prepare and submit VAT refund applications in accordance with local requirements.
As your fiscal representative, we support you during audits by preparing documents, managing interactions with inspectors, and ensuring compliance with regulations, thereby minimising the risk of penalties.
Our team of tax experts specialised in intra-Community VAT is at your disposal to provide expert advice and personalised support.
A guarantee of work quality and the security of your operations to protect your operations and minimise risks.
We develop our own specific software enabling flow and threshold control, electronic data management, deadline reminders etc... All are available on our 100% online multiservice platform MyASD.
Our know-how enables us to be a trusted interlocutor of European tax authorities for over 20 years, guaranteeing your activities in the EU and your reputation with European tax services.
We respond to all client requests within a period of 48 working hours, guaranteeing smooth and effective communication throughout the process.
Our experts maintain constant monitoring of regulatory developments, allowing you to stay informed and adapt quickly to changes.
Each client is assigned a dedicated account manager who supports them throughout their journey with us, ensuring personalised service and a relationship of trust.
German VAT refund – 8th Directive
Austrian VAT refund – 8th Directive
Belgian VAT refund – 8th Directive
Bulgarian VAT refund – 8th Directive
Cypriot VAT refund – 8th Directive
Croatian VAT refund – 8th Directive
Danish VAT refund – 8th Directive
Spanish VAT refund – 8th Directive
Estonian VAT refund – 8th Directive
Finnish VAT refund – 8th Directive
French VAT refund – 8th Directive
Greek VAT refund – 8th Directive
Hungarian VAT refund – 8th Directive
Irish VAT refund – 8th Directive
Italian VAT refund – 8th Directive
Latvian VAT refund – 8th Directive
Lithuanian VAT refund – 8th Directive
Luxembourg VAT refund – 8th Directive
Maltese VAT refund – 8th Directive
Dutch VAT refund – 8th Directive
Polish VAT refund – 8th Directive
Portuguese VAT refund – 8th Directive
Czech VAT refund – 8th Directive
Romanian VAT refund – 8th Directive
Slovak VAT refund – 8th Directive
Slovenian VAT refund – 8th Directive
Swedish VAT refund – 8th Directive
01 / 05
My company is perfectly compliant with regard to VAT & Intrastat
thanks to ASD Group, that's all I ask for. Mission accomplished.
02 / 05
The added value of ASD Group was the availability of contacts,
response time, file processing, in short, efficient teams.
03 / 05
To complement our offering, we needed a specialist
in tax issues related to international trade.
It seemed natural to contact ASD Group, which is recognised
for its expertise in international taxation.
04 / 05
We really want to thank you all for the special effort you put into managing our files (especially this weekend!).
We can be very demanding, but we are truly happy to cooperate with you and your team!
05 / 05
ASD Group have been able to provide us with their expertise both in the compliance of our VAT returns and in the compliance of our sales invoices and their particularities in European countries.
