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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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Auteurs

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