VAT refund

Who is entitled for a VAT refund?

27/06/2017

The VAT refund scheme allows businesses to obtain refunds for value added tax they have been charged in another country by a business based in that country.

If a business operates in a country with no established presence or VAT registration, VAT expenses can be significant. Foreign businesses are allowed to recover some or all of the VAT incurred. The 2017 CMS VAT Refund guide offers an overview of procedures to obtain VAT refunds.

For countries that have not been listed in this guide, please turn to your local CMS tax team.   

Publication
CMS Guide VAT Refund
Download
PDF 1.1 MB

Authors

Picture of Sibylle Novak
Sibylle Novak
Partner
Vienna
Picture of Tamara Jelic-Kazic
Tamara Jelić-Kazić
Partner
Zagreb
Jeroen-Dijk-CMS-NL
Jeroen van Dijk
Tax Lawyer
Amsterdam
Picture of Ivana Blagojević
Ivana Blagojević
Senior Tax Lawyer
Belgrade
Picture of Nebojsa Pejin
Nebojša Pejin
Attorney-at-law
Belgrade
Picture of Andrzej Posniak
Andrzej Pośniak
Partner
Warsaw
Picture of Roxana Popel
Roxana Popel
Head of Tax, Romania
Bucharest
Picture of Peter Simo
Peter Šimo
Partner
Bratislava
Picture of Mark Cagienard
Mark Cagienard, LL.M. VAT
Partner
Zurich
Sinan Abra
Istanbul
Tobias Schneider
Tobias Schneider, Dipl.-Finanzwirt (FH)
Partner
Stuttgart
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