ASD GROUP > TAX SERVICES > VAT REFUND – 13TH DIRECTIVE

Intra-community VAT refund for companies established outside of the EU – 13th directive

How can companies established outside of the European Union get a refund of the intra-community VAT?

The refund of intra-community VAT is a right

Just like European companies, businesses established outside of the European Union are entitled to get a refund of the VAT they have paid in one the 28 Member-State of the EU.

However, the intra-community VAT will only be refunded if the following conditions are met:

There must be reciprocal agreements or at least a de facto reciprocity for VAT refund between the company’s country of establishment and the EU Member-State in which the VAT was paid;
The company has not carried out any operation that would require it to register for VAT in the EU Member-State in which the VAT was paid during the concerned period;
The VAT has been invoiced regularly by the seller or the provider;
The VAT was paid for purchases of goods or services used for operations that give rise to the right of deduction;
The VAT doesn’t concern the spendings for which the VAT deduction is excluded according to the regulations of the Member-State in which VAT was paid.

What are the procedures?

The VAT refund’s claim procedures vary greatly depending on the EU Member-State.

As such, certain conditions of the procedure are different from one country to the next:

Moreover, many EU Member-States require that a tax representative certified by the local tax administration submits the claim.

When appointing a tax representative is not an obligation, companies established outside of the EU still have the possibility to appoint a tax agent who will manage all the procedures in the company’s name.

Choosing ASD Group is a safe choice

Getting a VAT refund can be challenging for companies established outside of the EU.

To determine if you are meeting all the requirements for the refund as per the local regulations, you will need to perform an in-depth analysis of your company’s activity and of all the invoices mentioning the refundable VAT. You may lose all chances to get the VAT refunded if you make a mistake.

Therefore, the choice of a tax representative or a tax agent is instrumental in the success of your refund application.

ASD Group has 20 year of experience in VAT refund under its belt, a network of agencies present in the 27 countries of the EU as well as a team of tax specialists fully up to date with local regulations.

Choosing ASD Group means engaging with a unique partner who will handle for you every step of your refund claim:

Audit of taxable operations and analysis of the refundable VAT;

Review of the spendings’ justificatives;

Preparation and submission of the claim;

Monitoring of the claim with the local tax administration and answer to additional questions from the tax administration;

Obtention of the refund.

ASD Group is also an innovative choice

The transformation and digitalisation of tax is becoming more widespread.

So as to be at the forefront of these digital tax issues, ASD Group has invested in developing platforms for online services, which make managing requirements and exchanges between taxpayers and the tax office much easier.

Why use ASD Group: the advantages

A team of experts who specialises in taxation is at your disposal in every country we are implanted in
Our specific tools enable us to control and monitor the VAT refund claims
We guarantee the quality of our work
Don’t take risks, entrust your VAT to our experts and then you can concentrate on your own business!

This service is available in the following countries:

In the European Union

Austrian VAT refund – 13th directive

Belgian VAT refund – 13th directive

Bulgarian VAT refund – 13th directive

Croatian VAT refund – 13th directive

Cypriot VAT refund – 13th directive

Czech VAT refund – 13th directive

Danish VAT refund – 13th directive

Estonian VAT refund – 13th directive

Finnish VAT refund – 13th directive

Frech VAT refund – 13th directive

German VAT refund – 13th directive

Greek VAT refund – 13th directive

Hungarian VAT refund – 13th directive

Irish VAT refund – 13th directive

Italian VAT refund – 13th directive

Latvian VAT refund – 13th directive

Lithuanian VAT refund – 13th directive

Luxembourghese VAT refund – 13th directive

Maltese VAT refund – 13th directive

Dutch VAT refund – 13th directive

Polish VAT refund – 13th directive

Portuguese VAT refund – 13th directive

Romanian VAT refund – 13th directive

Slovakian VAT refund – 13th directive

Slovenian VAT refund – 13th directive

Spanish VAT refund – 13th directive

Swedish VAT refund – 13th directive

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