There may be other questions that will be specific to your company. Contact us and we will be pleased to advise you.

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Is my company entitled to a VAT refund?

Your business can claim VAT refunds from most European countries provided it:

• Does not conduct any business activity (in the country you wish to reclaim from) that would render the company liable or eligible for VAT registration in that particular country.
• Does not have a business establishment in that country, for example a sales office (although having a subsidiary does not disqualify your company)
• Incurs all expenses for business purposes
• Holds valid original invoices covering the European expenditure.

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As a private individual am I eligible for a refund?

Individuals travelling for pleasure are not able to recover the VAT paid on services such as hotel accommodation, car rentals, petrol and meals. They can however, recover the VAT paid on goods (i.e. souvenir purchases, clothing, leather goods) which are exported from the country of sale.

This form of refund however, is outside the scope of our business - for further information please, contact Global Refund at www.globalrefund.com

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What is the difference between VAT reclaim and VAT registration?

VAT Reclaim refers to the refunding of VAT by European VAT authorities under the 8th and 13th Directives of the European Union.

VAT Registration refers to the application for a VAT number in order to charge VAT in a particular country. This becomes a legal requirement when certain types of business activities take place in European countries. For example:

• Sales of Goods or Services through internet/E-commerce
• Drop-shipping
• Importing and Warehousing
• Installation and Service Contracts
• Global Billings
• Reselling exhibition space

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How much management time will this take?

Very little. We have designed the process to be simple and straightforward for you, so that the information required can be prepared by any designated member of staff following our easy-to-follow checklist.

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Are there deadlines for making a claim?

Most European governments impose a strict deadline. These are typically a number of months following the relevant annual period in which the VAT was incurred. Please contact us for clarification as the deadlines vary depending on your circumstances. Certain countries also allow retrospective submissions. Again we can discuss these based upon your circumstances.

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How long does it take to receive the refund?

The refund from the tax authorities will differ in length of time depending on the country. The majority aim to return any reclaimable VAT within 6 months after the submission of the claim. New legislation imposes a four month time period on repayment, with interest due on late repayments. It is not yet clear how strictly such time limits are being adhered to.

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Is there a minimum amount of VAT per any given invoice for it to be included in the claim?

We believe that every little bit adds up - we will include any invoice or receipt no matter how small the VAT content as long as it is a proper original invoice.

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What documentation is required to make a refund application?

1. The original invoices
2. A form from your local taxing authority showing that you are a registered corporation, partnership or sole trader in that country (also known as a certificate of taxable status)

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Do the VAT authorities return the original invoices?

The majority of VAT Authorities will return the original invoices. Some however, may request that numerous sets of photocopies are submitted along with the originals as a requirement to have them returned. If you require information about a specific country, please contact us.

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What Items are eligible for a refund?

For a guide to reclaimable items please see 'What can be reclaimed?'

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What items are not eligible for a refund?

• Non-business supplies
• Supplies used to make a supply in the country of the claim
• Supply or importation of a vehicle
• Certain second-hand goods such as cars and antiques for which no tax invoice is issued
• Entertainment or Hospitality Expenses
• Goods and Services bought for resale which are for the direct benefit of travellers (such as hotel accommodation bought by a tour operator, travel agent or anyone else, to make up part of a package)
• Transportation (air/boat/train)

If you are in doubt or you have a specific question, please see 'Contact us: Ask a question.'

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