Navigation path

Updated 05/2016

Updated 05/2016

VAT Refunds

If you are charged VAT on business activities in an EU country where you are not established, you may be entitled to have it 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.).

EU businesses

You must claim your VAT refund online, via the authorities in your home country, who will pass on the claim to the authorities in the other country, providing you are eligible for a VAT refund.

If that country is late in refunding your VAT, you may be paid interest.

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

All guidance documents on this site are for information only - for legal certainty, refer to the national authorities in each specific case.

Codes to use in your claim

When submitting a refund claim, you must enter certain standard codes to describe the type of goods/services you paid the VAT on (see article 9(1) of Directive 2008/9/EC български (bg)czech (cs)dansk (da)Deutsch (de)eesti (et)ελληνικά (el)español (es)Français (fr)Gaeilge (ga)italiano (it)latviešu (lv)lietuvių (lt)magyar (hu)Malti (mt)Nederlands (nl)polski (pl)português (pt)română (ro)slovenčina (sk)slovenščina (sl)suomi (fi)svenska (sv) [54 KB] ).

Some Member States also require you to use extra sub-codes for each type of good/service. The list of sub-codes available and what they mean is contained in Commission Regulation 1174/2009 български (bg)czech (cs)dansk (da)Deutsch (de)eesti (et)ελληνικά (el)español (es)Français (fr)Gaeilge (ga)italiano (it)latviešu (lv)lietuvių (lt)magyar (hu)Malti (mt)Nederlands (nl)polski (pl)português (pt)română (ro)slovenčina (sk)slovenščina (sl)suomi (fi)svenska (sv) [752 KB] . Details of which Member States require which sub-codes can be found in this document. [21 KB]

Implementation of the VAT Refund Procedure

Following a number of concerns regarding the implementation of the electronic VAT refund procedure, the Commission, together with Member States, has developed a table of VAT Refund issues [36 KB]  and solutions, and a document outlining the legislation relating to the procedure [11 KB] , along with Member States' responsibilities at the various stages of the process. These documents have been endorsed by Member States in the Standing Committee on Administrative Cooperation and are available in English only.

Non-EU businesses

If your business is not established in the EU, and you are charged VAT on business activities in an EU country where you have not supplied goods or services, you may be entitled to have it refunded by the authorities in that country (13th EU VAT Directive ).

To get a refund, you must apply directly to the authorities in the Member State concerned.

Some Member States will only grant you a refund if the country where your business is based offers similar refund arrangements for businesses from that Member State.

Contact a local business support partner

Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, please provide as much information as possible.

Local business support

Help & advice

Get in touch with specialised assistance services

Help & advice

Contact a local business support partner

Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, 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

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.

Help & advice

Get in touch with specialised assistance services

Get advice on your EU rights / Solve problems with a public body