Return of foreign VAT

Non-EU established businesses that are neither established in the EU states nor registered there for VAT may request the refund of input VAT. This circumstance is regulated by the 13th EU Directive.

WHO CAN BENEFIT FROM OUR RECOVERY SERVICES AND HOW?

To be eligible for a refund under the EU 13th VAT Directive, the claimant must satisfy the following conditions:

  • It must carry out activities that would make it eligible to be a taxable person in the EU if the activities were conducted there.
  • It must not have an establishment, center of economic activity, registered office or place of residence in the Member State where the refund is requested.
  • It must not make supplies of goods or services in the Member State where a refund is requested, with the exception of transport and transport-related services and supplies of goods and services where the customer is the taxable person (reverse charge).
  • If a VAT refund is claimed in any Member State that requires reciprocal VAT refunds for its citizens, the country where the claimant is established must satisfy this condition. 

 

WHAT TYPE OF EXPENSES ARE CONSIDERED AS VAT REFUNDABLE IN EU?

VAT on fuel costs, tolls, some costs of maintenance acquired in means of transport (Adblue etc.) Each state has different rules, some countries only refill certain items. The know-how of GTO and our partners' experts is an asset in terms of maximizing the VAT recovery option for your company.

Interested? Contact us

Global Transit Organisation

10, Nevsky Prospekt, Saint-Petersburg, Russia

23, Theodor-Heuss-Ring 23, 50668, Cologne, Germany

1, Rue du Valentin, Lausanne, Switzerland