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.).
- Czech Republiccsen
- United Kingdomen
* 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:
- Czech Republic
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.
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.
- Hiring of means of transport.
- Expenditure relating to means of transport.
- Road tolls and road user charge.
- Travel expenses, such as taxi fares, public transport fares.
- Food, drink and restaurant services.
- Admissions to fairs and exhibitions.
- Expenditure on luxuries, amusements and entertainment.
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.
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