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.
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:
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
VAT refund applications can be made by companies established in the EU and outside the EU for certain countries.
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.
Management of your VAT refund requests by one person
Preparation and submission of the application