Cross-border VAT refunds to EU-registered companies are based on the provisions stated in the Council Directive 2008/9/EC (known as the 8th VAT Directive up until 2010). This Directive details the full rules and regulations for foreign VAT refunds to taxable entities not established in the EU Member State of Refund but established in another EU Member State.
To reclaim VAT under Council Directive 2008/9/EC the company must not have supplied services or goods in the country where they incur VAT, although there are some exceptions to this rule. For more information, please get in touch with our team.
Refund of cross-border VAT to business is based on the regulations and rules provided in the Council Directive 86/560/EEC (13th VAT Directive) on the harmonisation of tax laws of the EU Member States relating to turnover taxes making arrangements for the refund of VAT to taxable companies who are not registered in the EU. These companies are entitled to reclaim input VAT by submitting an application according to the specific rules of the EU Member State concerned.
To reclaim VAT under Directive 86/560/EEC during the refund period, the foreign business must not have supplied services or goods in the country they incurred the VAT, although there are some exceptions to this rule. Also, the company must not have been established in any other EU Member state or be VAT registered in the refunding EU member state. For more information, please contact our team at info@globaltaxreclaim.com.
