Who is entitled for a VAT refund?
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.