How does one obtain refund of intra-community VAT?
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ASD GroupServicesHow does one obtain refund of intra-community VAT?

How does one obtain refund of intra-community VAT?

The principle of VAT refund in an EU country

A company having paid VAT in one of the 28 Member States in which it is not established may, under certain conditions, have it refunded. The procedures are different by virtue of the country where the company is established. The conditions are strict and differ from one Member State to the other.

Procedures for refund of foreign intra-community VAT


If the company is established in the European Union, the refund is made through the procedure known as the “9th Directive”, by filing a request on the electronic portal accessible in the Member State where it was established. The refund request may be filed directly by the company or through a tax representative.

If the company is established outside the European Union, the refund is made through the procedure known as the “13th Directive”, by filing a request directly with the tax administration of the Member State from which the refund is requested. Attention: certain Member States such as France require that the request be filed by an accredited local tax representative designated by the company.

 

The conditions for refund of the intra-community VAT

Refunding of foreign VAT is only possible if the following conditions are met:

  • during the period covered by the refund request, the company has not carried out any operation for which it is liable for VAT in that State (excluding imports) and which would require it to register for VAT;
  • VAT has been regularly invoiced by the supplier or provider;
  • VAT concerns the expenses of purchasing goods or services used for operations that give rise to a right of deduction;
  • VAT does not concern expenses for which the deduction of the VAT is excluded by local regulations.

Since the rules for VAT deduction vary from one Member State to the next, it is therefore necessary to analyze the local regulations and the contents of the reciprocity agreements to determine whether or not the VAT is recoverable.

 

Refund of your foreign VAT goes through different stages 

  • Audit of the flows and analysis of the deductible expenditure
  • Verification of the supporting documents
  • Preparing and submitting an application
  • Follow-up of the refund application with the local administration
  • Reimbursement of the amount recovered

POINTS TO REMEMBER

  • It is possible to submit a request for VAT refund whether or not the company is established in the EU or outside the EU
  • The conditions for refund vary from one Member State to another
  • Certain Member States require that the request for refund be filed by a tax representative, as is the case in France
  • VAT refund applications can be made by companies established in the EU and outside the EU for certain countries.

What ASD GROUP can do for you


We take charge of all of the administrative steps regarding the refund of your VAT: verification of invoices (mandatory statements, etc.), analysis of deductible and non-deductible expenses, entering invoices, preparing and filing the request, communicating with the tax administration, followed by moving forward with the file, etc.

An expert looks after your case from the beginning of the process to your VAT refund.

Single point of contact

Management of your VAT refund requests by one person

Link with the administration

We reply to all questions raised by the administration

Verification of the transactions

Verification of the required information included on the purchase invoices

Submission of the application

Preparation and submission of the application 

Follow-up

We will continue to assist you until you receive your VAT refund
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