EU VAT Refund Claims – Action Needed

14 August 2017

Businesses operating or incurring costs within other EU member states will pay VAT on at least some of their costs.  VAT rates across the EU range from 15% to 27% so even relatively small costs can result in a significant amount of VAT accruing on an annual basis.

The EU VAT refund scheme enables EU business to reclaim the VAT they incur in other member states which will effectively boost their profits.

Who can make a reclaim?

Any businesses incurring VAT in another EU member state where they are not registered or required to be registered for VAT.

How much VAT can be reclaimed?

Claims are subject to the relevant VAT rules in each country.  Some examples of costs for which claims can be made are as follows:

  • Goods
  • Admission to trade shows and exhibitions
  • Accommodation
  • Car hire
  • Training courses

What is the deadline for making the claim?

Claims must be submitted no later than 30 September for VAT incurred in the previous claim year which runs from 1 January to 31 December.  So claims for VAT paid in the 12 months to 31 December 2016 must be submitted to the relevant tax authority using the electronic online system by 30 September 2017.  It should be noted that this deadline is applied strictly so early action is recommended.

How can we help?

We will manage the process from start to finish to ensure your claim is accurate and complete thereby avoiding time-consuming queries from the tax authority. We will then secure the refund on your behalf leaving you more time to manage your business.

Next steps?

If you require further information or support with the submission of a EU VAT Refund claim, please contact Debbie Smith, Indirect Tax Assistant Manager ( or your usual AAB contact.

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