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European VAT refund guide 2015
A summary for 31 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 2015 European VAT refund guide summarizes the rules and procedures to obtain VAT refunds in 31 European countries.
The information contained in this guide, which is currently through 1 March 2015, has been compiled in cooperation with VAT professionals in Deloitte offices in all of the countries covered.
This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional.