Navigation path

Updated 20/09/2017

VAT refunds for EU businesses

When can you claim a VAT refund?

If you are charged VAT on business activities in an EU country where you are not established, you may be entitled to have the VAT refunded by the authorities in that country.

Some EU countries do not allow refunds for certain categories of expenditure (e.g. restaurant costs, entertainment activities, cars, fuel, etc.).

Choose country

Choose country


* Information not yet provided by national authorities

How to claim your VAT refund

You must claim your VAT refund online, via the authorities in the country where your business is based.

If you are eligible for a refund, the authorities will pass on your claim to the authorities in the other country.

The VAT refund procedure is harmonised at EU level. Here is a summary of the VAT refund processoutlining the responsibilities of the national tax authorities.

You can read more on VAT refund procedures for EU businesses in each EU country below:

Choose country:

National contact points

To be sure that you have the correct information, you should check with the national contact points[110 KB]for each specific case.

Late payment

If a country is late in refunding your VAT, you may be able to claim interest.

If you experience difficulties with public authorities, you can request assistance from our help and advice services.

Making a claim – codes for goods/services

When submitting a refund claim, you must enter certain standard codes to describe the type of goods/services you paid the VAT on.

Codes for goods/services

The nature of the goods and services acquired have to be described according to the following expenditure codes.

  1. Fuel.
  2. Hiring of means of transport.
  3. Expenditure relating to means of transport.
  4. Road tolls and road user charge.
  5. Travel expenses, such as taxi fares, public transport fares.
  6. Accommodation.
  7. Food, drink and restaurant services.
  8. Admissions to fairs and exhibitions.
  9. Expenditure on luxuries, amusements and entertainment.
  10. Other.

Some EU countries also require you to use additional sub-codes for each type of good/service.
 

Online course – how to apply for VAT refunds

You can register for a free e-learning course on how to apply for VAT refunds on the Taxation and Customs Union e-Learning portal. The courses are run by the European Commission in collaboration with national administrations.

Contact a local business support partner

Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the Enterprise Europe Network can give you free advice. To assist the advisor in your local area to respond in a timely and correct manner, please provide as much information as possible.

EEN-logo

Contact form

(All fields are mandatory)
Thank you, your message has been sent successfully.
Due to technical problems, your message could not been sent. Please try again later.
Please provide a valid e-mail address.

Personal details

Company details

YesNo

Austria

Wien

Belgium

Brussel

Bruxelles

Namur

Bulgaria

Sofia

Croatia

Zagreb

Cyprus

Nicosia

Czech Republic

Praha

Denmark

Copenhagen

Estonia

Tallinn

Finland

Helsinki

France

Blagnac Cedex

Caen

Dijon

Guadeloupe, Martinique

Lille

Lyon

Paca

Paris, Ile-de-France, Centre, Nouvelle-Calédonie, Polynésie

Rennes

Saint-Denis

Germany

Berlin

Bremen

Erfurt

Hannover

Kiel

Leipzig

Magdeburg

Mainz

Mülheim an der Ruhr

München

Rostock

Stuttgart

Wiesbaden

Greece

Athens

Hungary

Budapest

Iceland

Reykjavík

Ireland

Dublin

Italy

Firenze (Toscana, Umbria, Marche)

Milano (Lombardia, Emilia Romagna)

Napoli (Abruzzo, Calabria, Campania, Basilicata, Molise, Puglia, Sicilia)

Roma (Lazio, Sardegna)

Torino (Piemonte, Liguria, Valle d’Aosta)

Venezia (Veneto, Trentino Alto Adige, Friuli Venezia Giulia)

Latvia

Riga

Lithuania

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Norway

Oslo

Poland

Kielce

Lublin

Warsaw

Wroclaw

Portugal

Lisboa

Romania

Baciu Cluj

Bucuresti

Constanta

Timișoara

Slovakia

Bratislava

Slovenia

Ljubljana

Spain

Barcelona

Madrid

Oviedo

Palma

Santa Cruz de Tenerife

Sevilla

Valencia

Vitoria- Gazteiz

Zaragoza

Sweden

Stockholm

United Kingdom

Belfast (Northern Ireland)

Cardiff (Wales)

Edinburgh (Scotland)

London (England)

3000/3000

This information entered on this form is sent directly to a partner from the Enterprise Europe Network. Personal data entered on the form will only be used to assist the advisor to respond to your enquiry; the data will not be stored thereafter.

Contact a local business support partner

Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the Enterprise Europe Network can give you free advice.

Local business support

Help & advice

Get in touch with specialised assistance services

Help & advice

Contact a local business support partner

Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the Enterprise Europe Network can give you free advice. To assist the advisor in your local area to respond in a timely and correct manner, please provide as much information as possible.

EEN-logo

Contact form

(All fields are mandatory)
Thank you, your message has been sent successfully.
Due to technical problems, your message could not been sent. Please try again later.
Please provide a valid e-mail address.

Personal details

Company details

YesNo

Austria

Wien

Belgium

Brussel

Bruxelles

Namur

Bulgaria

Sofia

Croatia

Zagreb

Cyprus

Nicosia

Czech Republic

Praha

Denmark

Copenhagen

Estonia

Tallinn

Finland

Helsinki

France

Blagnac Cedex

Caen

Dijon

Guadeloupe, Martinique

Lille

Lyon

Paca

Paris, Ile-de-France, Centre, Nouvelle-Calédonie, Polynésie

Rennes

Saint-Denis

Germany

Berlin

Bremen

Erfurt

Hannover

Kiel

Leipzig

Magdeburg

Mainz

Mülheim an der Ruhr

München

Rostock

Stuttgart

Wiesbaden

Greece

Athens

Hungary

Budapest

Iceland

Reykjavík

Ireland

Dublin

Italy

Firenze (Toscana, Umbria, Marche)

Milano (Lombardia, Emilia Romagna)

Napoli (Abruzzo, Calabria, Campania, Basilicata, Molise, Puglia, Sicilia)

Roma (Lazio, Sardegna)

Torino (Piemonte, Liguria, Valle d’Aosta)

Venezia (Veneto, Trentino Alto Adige, Friuli Venezia Giulia)

Latvia

Riga

Lithuania

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Norway

Oslo

Poland

Kielce

Lublin

Warsaw

Wroclaw

Portugal

Lisboa

Romania

Baciu Cluj

Bucuresti

Constanta

Timișoara

Slovakia

Bratislava

Slovenia

Ljubljana

Spain

Barcelona

Madrid

Oviedo

Palma

Santa Cruz de Tenerife

Sevilla

Valencia

Vitoria- Gazteiz

Zaragoza

Sweden

Stockholm

United Kingdom

Belfast (Northern Ireland)

Cardiff (Wales)

Edinburgh (Scotland)

London (England)

3000/3000

This information entered on this form is sent directly to a partner from the Enterprise Europe Network. Personal data entered on the form will only be used to assist the advisor to respond to your enquiry; the data will not be stored thereafter.