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Intra-Community VAT refund for companies established outside the European Union – 13th Directive

How can companies established outside the European Union obtain a refund of intra-Community VAT?

Intra-Community VAT refund is a right

Like companies established in the EU, companies established outside the European Union are entitled to a refund of the VAT paid in any of the 28 EU Member States.

However, intra-Community VAT is only refundable if the conditions set out below are met:

There must be reciprocity agreements or, at the very least, de facto reciprocity regarding VAT refunds between the company’s country of establishment and the EU Member State in which the VAT was paid;
During the period concerned, the company must not have carried out any activity that would have required it to register for VAT in the EU Member State where the tax was paid;
The VAT must have been correctly invoiced on the invoice issued by the supplier or service provider;
The VAT must relate to the purchase of goods or services used for transactions giving rise to the right to deduct;
The VAT must not concern expenses for which deduction is prohibited under the rules of the Member State in which the tax was paid.

What does the procedure consist of?

The procedures for submitting a VAT refund claim differ considerably from one EU Member State to another.

As a result, certain aspects of the procedure vary from one country to another:

Furthermore, a large number of EU Member States require that the claim be submitted by a tax representative approved by the local tax authorities.

When the appointment of a tax representative is not mandatory, companies established outside the EU may nevertheless choose to appoint a tax agent to manage the entire procedure on their behalf.

Choosing ASD Group means opting for complete peace of mind

Obtaining a VAT refund can prove difficult for companies established outside the EU.

Verifying that all local regulatory requirements for a refund are met requires a thorough review of the company’s activities and of all invoices containing recoverable VAT. Any error risks eliminating the possibility of obtaining the refund.

This is why the choice of the right tax representative or tax agent is decisive for the success of the refund claim.

ASD Group has more than 20 years of experience in VAT refunds, a network of agencies covering all 27 EU countries and a team of tax specialists fully familiar with local rules.

Partnering with ASD Group means working with a single point of contact who will handle every step of your refund claim:

Review of taxable transactions and assessment of recoverable VAT;

Review of supporting documents for expenses;

Preparation and filing of the claim;

Monitoring of the claim with the local tax authorities and responses to any additional questions they may raise;

Receipt of the refund.

ASD Group is also an innovative option

The digital transformation of tax administrations continues to expand.

In order to stay at the forefront of these developments in digital taxation, ASD Group has invested in online service platforms that simplify the management of obligations and exchanges between taxpayers and tax authorities.

Reasons to choose ASD Group: the advantages

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