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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.   

Guide
CMS Guide VAT Refund
Download
PDF 1.1 MB

Authors

Portrait of Mark Cagienard
Mark Cagienard, LL.M. VAT
Partner
Zurich
Portrait of Tamara Jelić Kazić
Tamara Jelić Kazić
Partner
Zagreb
Portrait of Jeroen Dijk
Jeroen van Dijk
Belastingadviseur
Amsterdam
Portrait of Sibylle Novak
Sibylle Novak
Partner
Vienna
Portrait of Ivana Blagojević
Ivana Blagojević
Senior Tax Lawyer
Belgrade
Portrait of Andrzej Pośniak
Andrzej Pośniak
Managing Partner
Portrait of Roxana Popel
Roxana Popel
Head of Tax, Romania
Bucharest
Portrait of Peter Šimo
Peter Šimo
Of Counsel
Bratislava
Portrait of Sinan Abra
Sinan Abra
Portrait of Tobias Schneider
Tobias Schneider, Dipl.-Finanzwirt (FH)
Partner
Stuttgart
Nebojša Pejin
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