VAT Refund Guide 2015

Analysis

European VAT Refund Guide 2023

Summary of rules and procedures on how to reclaim VAT in 31 European countries

The VAT refund guide summarises the rules and procedures on how to reclaim VAT in 31 European countries

Businesses operating in countries in which they are not established or VAT-registered (i.e. non-resident businesses) can incur significant amounts of VAT on expenses paid in those countries. In principle, non-resident businesses should be able to recover some or all of the VAT incurred, thereby reducing their costs.

The information contained in this guide, which is current through December 2022, has been compiled in cooperation with VAT professionals in Deloitte offices in most of the countries covered.