Energy storage vat refund in europe

Can a business request a refund of VAT incurred in other EU countries?

Directive 2008/09/EC introduced a new procedure for businesses established and registered for VAT purposes within the EU to request a refund of VAT incurred in other EU member states.

Can a business recover VAT incurred in EU member states?

Yes, a business can recover VAT incurred in EU member states. The 2019 European VAT refund guide provides detailed information on the technical and practical aspects of the procedures under Directive 2008/09/EC, as well as information on refund claims under the 13th VAT Directive.

Can I get a VAT refund if I live outside the EU?

If you are resident outside the EU you are entitled to a VAT refund on goods you have bought during your stay in the EU if the goods are shown to customs on departure within 3 months of their purchase together with the VAT refund documents. The process itself (i.e. the claim and refund) is not harmonised at EU level.

What is the 2019 European VAT refund guide?

The 2019 European VAT refund guide is a summary of the rules and procedures to obtain a VAT refund in 31 European countries. This guide, current through 1 March 2019, has been compiled in cooperation with VAT professionals in Deloitte offices in all the countries covered.

How does a VAT refund work in the EU?

This means EU countries may apply different procedures, depending on whether the seller of the product and/or a third party (‘VAT refund operator’) are involved (at the time of purchase or after). All claims must be validated by the customs authority (either digitally or physically) before you leave the EU.

Can a non-EU business get a VAT refund?

Non-EU businesses that incur VAT in connection with their activities in an EU Member State where they do not habitually supply goods or services (and are thus not required to register for VAT) are nevertheless entitled to obtain a refund from the EU Member State where they incurred the VAT. In addition, any EU Member State may: