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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
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PDF 1.1 MB

Authors

Portrait ofTamara Jelić Kazić
Tamara Jelić Kazić
Partner
Zagreb
Portrait ofJeroen Dijk
Jeroen van Dijk
Belastingadviseur
Amsterdam
Portrait ofSibylle Novak
Sibylle Novak
Partner
Vienna
Portrait ofIvana Blagojević
Ivana Blagojević
Senior Tax Lawyer
Belgrade
Portrait ofAndrzej Pośniak
Andrzej Pośniak
Managing Partner
Warsaw
Portrait ofRoxana Popel
Roxana Popel
Head of Tax, Romania
Bucharest
Portrait ofPeter Šimo
Peter Šimo
Of Counsel
Bratislava
Portrait ofMark Cagienard
Mark Cagienard, LL.M. VAT
Partner
Zurich
Portrait ofSinan Abra
Sinan Abra
Portrait ofTobias Schneider
Tobias Schneider
Partner
Stuttgart
Nebojša Pejin
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